Pearse Doherty
Ceist:86. Deputy Pearse Doherty asked the Minister for Finance the value of prize bonds sold in each of the past ten years; and if he will make a statement on the matter. [11946/16]
Amharc ar fhreagraPrize Bonds
Ceisteanna (86)
Freagraí scríofa
The NTMA has advised me that the gross sales of Prize Bonds in each of the last 10 years are contained in the following table:
|
Year |
Million |
|
2015 |
€551.5 |
|
2014 |
€475.3 |
|
2013 |
€475.6 |
|
2012 |
€352.6 |
|
2011 |
€311.0 |
|
2010 |
€398.4 |
|
2009 |
€369.6 |
|
2008 |
€279.2 |
|
2007 |
€143.2 |
|
2006 |
€133.3 |
Disabled Drivers and Passengers Scheme
Ceisteanna (87)
Anne Rabbitte
Ceist:87. Deputy Anne Rabbitte asked the Minister for Finance the reason a person (details supplied) did not qualify for tax relief under the disabled drivers and passengers scheme. [11978/16]
Amharc ar fhreagraFreagraí scríofa
The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax.
To qualify for the Scheme, an applicant must have a permanent and severe physical disability within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (S.I. 353 of 1994) and satisfy one of the six qualifying criteria outlined in the Regulations. The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Regulations. An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations. After six months a citizen can reapply if there is a deterioration in their condition.
Parents may apply to the scheme on behalf of their child, who would be a disabled passenger in the parent's car, once the child satisfies one of the six qualifying criteria as outlined in the Regulations.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the repayment of excise on fuel used by members of the Scheme, the Scheme represented a cost of €50.3 million to the Exchequer in 2015, an increase from €48.6 million in 2014. These figures do not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.
I understand that there are sympathetic cases of individuals that do not come within the remit of the Scheme. Furthermore I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities. I have managed to maintain the relief at current levels throughout the crisis despite the requirement for significant fiscal consolidation. Unfortunately, the current context is still one of constrained resources. In the still challenging fiscal environment and given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
National Monuments
Ceisteanna (88)
Peadar Tóibín
Ceist:88. Deputy Peadar Tóibín asked the Minister for Finance the amount a company (details supplied), which is currently in the National Asset Management Agency, spent on legal fees fighting the campaign against the development of a national monument at Moore Street. [11989/16]
Amharc ar fhreagraFreagraí scríofa
The Deputy's question relates to the financial affairs and operations of a private company. I, as Minister for Finance, have no role whatsoever in such matters.
NAMA advises that the loans associated with this company were sold as part of Project Jewel loan sale in 2015.
I am further advised that NAMA has no involvement in the court action to which the Deputy refers.
Tax Clearance Certificates
Ceisteanna (89)
Michael D'Arcy
Ceist:89. Deputy Michael D'Arcy asked the Minister for Finance the loan threshold amount before a C2 or tax clearance certificate is required for loan approval with a credit union. [11994/16]
Amharc ar fhreagraFreagraí scríofa
The Central Bank has informed me that credit unions are not required to specify the loan threshold amount before a Tax Clearance Certificate is required for loan approval. In general, a credit union's credit policy, including how a credit union assesses creditworthiness or a member's capacity to repay is a matter for each individual credit union, taking account of relevant legal and regulatory requirements and guidance and a Tax Clearance Certificate may be required as part of this process.
Property Tax Exemptions
Ceisteanna (90)
Clare Daly
Ceist:90. Deputy Clare Daly asked the Minister for Finance his plans to amend the local property tax and enable those on low incomes avail of a waiver. [11996/16]
Amharc ar fhreagraFreagraí scríofa
The 2012 report of the interdepartmental group (chaired by Dr Don Thornhill) on the design of a Local Property Tax (LPT) considered the issue of introducing an exemption or waiver for those below a certain income threshold. However, the report concluded that income related waivers are an inefficient and costly method of targeting relief as they run the risk of creating inequities between property owners in broadly comparable financial situations. As noted in the group's report, there would also be substantial administrative difficulties in determining exactly which categories of property owners should qualify for an income based exemption or waiver.
Instead it was decided to implement a system of deferral of LPT for persons below a certain income threshold and also for those who have experienced financial hardship or personal insolvency.
There are a number of criteria that must be met in order to qualify for an income related deferral but in the main the income of the individual must be below €15,000 for a full deferral and below €25,000 for a partial deferral (€25,000 and €35,000 thresholds apply for couples). It should be noted that the deferral option attaches as a charge on the property until paid and also carries an annual interest charge of 4%. I am advised by the Revenue Commissioners that approximately 29,000 property owners availed of this deferral in respect of 2015 liabilities.
The thresholds applicable for the income deferral were recommended by the Thornhill interdepartmental group report based on analysis by the ESRI. These were considered appropriate, having regard to potential impacts on households and to the need for balance and equity in terms of the burden thereby imposed on those with higher (but still average or below average) incomes and the levels of social welfare payments.
In his 2015 Report on his review of the LPT Dr Thornhill recommended that the deferral provisions be continued and reviewed in line with changes in the Consumer Price Index (CPI). My Department will be considering issues relating to the implementation of this and other recommendations in the 2015 Report in due course.
VAT Rate Reductions
Ceisteanna (91)
Jackie Cahill
Ceist:91. Deputy Jackie Cahill asked the Minister for Finance his plans to introduce a VAT reduction for construction to encourage the industry to increase its output, given the housing crisis, as the current VAT rates are prohibitive and are depressing the market; and if he will make a statement on the matter. [12033/16]
Amharc ar fhreagraFreagraí scríofa
The construction sector have been calling for the 9% VAT rate to be extended to residential construction. It should be noted that while most Member States apply the standard rate to construction services on average 21.5% - Ireland already applies a 13.5% reduced rate of VAT to all construction services under a derogation from the EU VAT Directive. The ESRI recently reported that any tax incentives aimed at developers such as the application of the 9% VAT rate are likely to have little effect on supply while other constraints are in place, such as stringent planning regulations, infrastructural constraints, access to finance and building costs, including the impact of building regulations. In the presence of such constraints, the introduction of any tax incentive could simply lead to a transfer of tax revenue from the State to developers without any significant effect on supply.
The Deputy will be aware that housing and homelessness is a priority for this Government and the Programme for a Partnership Government states that the Government will ask the Oireachtas to consider the merits of a temporary targeted reduction of the rate of VAT from 13.5% to 9% on new, affordable, houses and apartments timed to generate the maximum impact on supply and to target principally the purchasers of affordable homes within the first year of Government. In this context the Oireachtas Committee on Housing and Homelessness is looking at the issues involved and the Government will consider its recommendations.
The Deputy will also be aware that any changes to tax administration tend to be implemented as part of the annual Budget and Finance Bill process.
Employment Rights
Ceisteanna (92)
Brendan Griffin
Ceist:92. Deputy Brendan Griffin asked the Minister for Finance further to Parliamentary Question No. 219 of 17 May 2016, if he will consider a matter (details supplied) regarding site-based employees; and if he will make a statement on the matter. [12206/16]
Amharc ar fhreagraFreagraí scríofa
I am advised by the Revenue Commissioners that a site-based employee may be described as one who does not have a fixed base and who, in the course of his/her employment, performs substantive duties on behalf of his/her employer at different locations e.g. employees in the construction industry.
The legislative position is such that a site-based employee is not entitled to a tax deduction in respect of the cost of travel to and from the site, nor in respect of the cost of subsistence or overnights relating to attendance at that site. As the site is the normal place of work, such expenses are not necessarily incurred in the performance of the duties of their employment. If, for example, the employee is required to use their car for business purposes e.g. travel to another site or travel to a supplier, then a deduction may be granted in respect of the cost of such expenses i.e. the business element of wear and tear of the car and running expenses.
Notwithstanding the above, where the employer pays 'country money' to a site-based employee, the Revenue practice is that such country money can be paid free of tax subject to the conditions set out in Statement of Practice SP IT/2/07- www.revenue.ie/en/practitioner/law/statements-of-practice/sp_it_2_07.pdf - see in particular paragraphs 4.6.2 and 4.6.3. The principal conditions are that the site must be 32km or more from the employer's base, and that tax free expenses do not apply where (i) the employee does not incur the expense of travelling to and from the site (i.e. the employee is provided with transport to and from the site by the employer), or (ii) the employee is provided with board and lodgings by the employer, or (iii) the employee is recruited to work at one site only.
The payment or reimbursement of expenses by employers to site-based employees (and the applicable rates) would have been originally determined as part of the wider terms of the relevant Employment Agreement between employee representative groups in a particular sector and employer representative groups.
I understand that the term "country money" has been in common and widespread usage for a considerable period of time.
Capitation Grants
Ceisteanna (93)
Brian Stanley
Ceist:93. Deputy Brian Stanley asked the Minister for Education and Skills his plans to increase the capitation grants in the next budget for schools. [12010/16]
Amharc ar fhreagraFreagraí scríofa
I do recognise the need to improve capitation funding for primary and secondary schools having regard to the reductions that were necessary over the recent years.
In 2015 the first increase in education spending was secured in recent years and a further increase in education spending was achieved in 2016.
I am determined to continue pressing the case for increased investment, including grant funding in education.
In relation to capitation levels for future years, the recently published Programme for a Partnership Government provides for additional capitation funding linked to the availability of after-school care options, where demand exists and the setting out of capitation rates to schools on a rolling 3-year basis.
The commitments in the Programme, including to increased capitation funding, will be considered in the context of the budgetary process.
School Guidance Counsellors
Ceisteanna (94)
Pat Buckley
Ceist:94. Deputy Pat Buckley asked the Minister for Education and Skills the number of guidance counsellor positions currently filled; the number which are vacant; and the cost of creating new guidance counsellor positions. [12076/16]
Amharc ar fhreagraFreagraí scríofa
Since September 2012 at post primary level guidance provision is now being organised by school management from within the staffing schedule allocation. Guidance is a whole school activity and schools have autonomy on how best to prioritise their available resources to meet the requirements in relation to guidance and the provision of an appropriate range of subjects to students. This operates at local school level and therefore the information requested by the Deputy on the number of guidance counsellor positions in secondary schools is not available centrally within my Department.
The current budget provides an improved staffing allocation to second level schools for the purpose of enhancing guidance provision. This improvement takes effect from next September. It brings the basis of allocation from 19:1 to 18.7:1 for the 2016/17 school year. This improvement of 0.3 in PTR allocation is a restoration of 50% of the teaching resources that were removed when the allocation of guidance posts was brought within quota.
Restoring the guidance counselling allocation to 100% will require an additional 300 teaching posts at an estimated cost of €19m per annum.
At the time of the guidance cuts, all 195 second-level schools in DEIS were given targeted support by a more favourable staffing schedule of 18.25:1. This was a 0.75 point improvement compared to the current PTR of 19:1 that applies in non-fee-paying second-level schools.
That was a very important protection for the cohort of our schools in DEIS most in need of support. DEIS schools will also further benefit from the 0.3 improvement to the staffing schedule which will give them an enhanced allocation on the basis of 17.95:1 in respect of the 2016/17 school year.
The delivery of the 50% restoration through a change in the staffing schedule will allow each school to determine how best to allocate the additional resources to meet the guidance needs of the school. The circular issued earlier this year by my Department outlining the allocation of teaching resources clearly stated that this additional resource is to complement existing resources in order to best meet the guidance needs of the school in line with the school's guidance plan.
In the next Budget I will consider the best approach to further meeting commitments in the Programme for Government.
Momentum Programme
Ceisteanna (95)
Caoimhghín Ó Caoláin
Ceist:95. Deputy Caoimhghín Ó Caoláin asked the Minister for Education and Skills the number of places on the Momentum scheme for jobseekers with a disability; the annual cost associated with same; the estimated annual cost of providing 500 extra places on the Momentum scheme for jobseekers with a disability; and if he will make a statement on the matter. [12145/16]
Amharc ar fhreagraFreagraí scríofa
The Momentum programme is open to all long-term unemployed jobseekers, including those with a disability. It should be noted that the programme does not have any ring-fenced places specifically for participants with a disability.
To be eligible to participate in the programme, individuals must have met the following criteria:
- Be unemployed for 12 months or longer and
- Be in receipt of Jobseekers Allowance/Benefit or on the Live Register for 12 months or longer (signing on for Social Insurance Contribution Credits for 12 months or longer) and
- Be actively seeking work.
The current round of Momentum which began in 2014 and is expected to be completed later this year had a total budget allocation of €20 million euro. SOLAS have informed me that the estimated cost of training a participant in the current Momentum programme is approximately €3,200. Based on that figure the cost to increase the number of places in the current round of the Momentum programme by 500 would be €1.6 million.
School Textbooks
Ceisteanna (96)
Carol Nolan
Ceist:96. Deputy Carol Nolan asked the Minister for Education and Skills the estimated cost of increasing the funding to the school books grant by 30%; and if he will make a statement on the matter. [12210/16]
Amharc ar fhreagraFreagraí scríofa
My Department has provided approx. €16m in funding to first and second level schools to provide assistance for books in 2015.
Increasing this funding by 30% in 2016 would cost approx. €4.8million.
Schools Building Projects
Ceisteanna (97)
Thomas Byrne
Ceist:97. Deputy Thomas Byrne asked the Minister for Education and Skills the position regarding the planning and building of the secondary school in a town (details supplied). [11919/16]
Amharc ar fhreagraFreagraí scríofa
The delivery of the new post-primary school referred to by the Deputy has been devolved to Limerick and Clare Education and Training Board (ETB) under a Service Level Agreement. A planning application was submitted to Limerick County Council by the ETB in January this year and the local authority has sought further information in relation to this application.
The ETB and its Design Team are currently preparing a response to the request for further information.