Jack Chambers
Ceist:46. Deputy Jack Chambers asked the Minister for Finance his plans to change the threshold for siblings in respect of capital acquisitions tax; and if he will make a statement on the matter. [15190/16]
Amharc ar fhreagraTax Code
Ceisteanna (46)
Freagraí scríofa
Capital Acquisitions Tax (CAT) is the overall title for gift and inheritance tax.
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.
There are, in all, three separate Group thresholds based on the relationship of the beneficiary to the disponer.
Group A: tax free threshold €280,000 applies where the beneficiary is a child (including adopted child, stepchild and certain foster children) or 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. I raised this threshold from €225,000 to its current level as part of Budget 2016.
Group B: tax free threshold €30,150 applies where the beneficiary is a brother, sister, a nephew, a niece or lineal ancestor or lineal descendant of the disponer.
Group C: tax free threshold €15,075 applies in all other cases.
Transfers and inheritance between spouses are not subject to CAT.
Where a person receives gifts or inheritances in excess of their relevant tax free threshold, CAT at a rate of 33% applies on the excess over the tax free threshold.
I have indicated that I see the recent change to the Group A threshold as the beginning of a process. The Deputy will be aware of the commitment in the Programme for a Partnership Government to work with the Oireachtas to raise the Band A capital acquisitions tax threshold (including all gifts and inheritances from parents to their children) to €500,000. Depending on various factors, including the state of the public finances, I will examine the scope for further changes in the future, including the possibility of changes to the Group B threshold.
National Treasury Management Agency
Ceisteanna (47)
Michael McGrath
Ceist:47. Deputy Michael McGrath asked the Minister for Finance the consideration the Ireland Strategic Investment Fund gives in making a commercial investment in a project (details supplied) to the amount and form of the investment, when it will take place and the stage it is at; and if he will make a statement on the matter. [15213/16]
Amharc ar fhreagraFreagraí scríofa
I can inform the Deputy that, due to commercial sensitivities, the ISIF does not comment on any transactions which may or may not be in its pipeline. This is essential to ISIF's ability to operate in the market place and to give commercial consideration to transactions as they arise.
The ISIF operates to a high degree of transparency regarding its activities and transactions completed. The legislation which provided for the ISIF's establishment, the NTMA (Amendment) Act 2014, prescribes the reporting responsibilities of ISIF to the Minister for Finance. ISIF is required to report to the Minister regarding its investment strategy, operations and economic impact, and the Act outlines that this reporting is subject to preserving confidentiality in regard to commercially sensitive information. A copy of the recently published update on economic impact is available on the ISIF website at http://www.isif.ie/news/press-releases/isif-publishes-economic-impact-report-for-2015/index.html. The NTMA Annual Report which includes detailed descriptions of ISIF investments will be published in due course.
Film Industry Tax Reliefs
Ceisteanna (48)
Peadar Tóibín
Ceist:48. Deputy Peadar Tóibín asked the Minister for Finance the cost of and the income generated for each €10 million increase of section 481 film industry tax relief each year; and the number of persons employed in projects which benefit from this tax relief. [15257/16]
Amharc ar fhreagraFreagraí scríofa
Section 481 of the Taxes Consolidation Act of 1997 provides that a payable Corporation Tax credit will be paid directly by the Revenue Commissioners to a company who produces a qualifying film.
The amount of the credit is 32% of the lowest of:
- eligible expenditure (which is generally the amount spent on the employment of eligible individuals, goods, services and facilities in the State),
- 80% of the total cost of production of the film, or
- €70 million.
On the assumption that the Deputy is referring to the €70 ceiling per film as set out above, the Revenue Commissioners estimate that an increase in that ceiling by €10 million, could have a maximum cost to the Exchequer of €3.2 million per film. However, it is important to state that many films would not breach the existing ceiling and thus an increase in the ceiling would not necessarily incur any additional cost to the Exchequer in respect of such films.
The Deputy will appreciate that film projects do not begin and end to coincide with calendar years, which means it is difficult to provide definitive figures for any particular calendar year. Nevertheless, I am advised by the Revenue Commissioners that applications for relief were received in respect of 73 qualifying films during 2015 and the following information is based upon an analysis by the Revenue Commissioners of the information accompanying those claims:
- Forecasted expenditure on employment in the State was €97 million.
- Forecasted expenditure on goods and services was €70 million.
- Forecasted full time equivalent jobs created was 1,257.
- Actual amount eligible for relief in 2015 was €161 million.
- Amount of relief authorised €51 million.
Education Schemes
Ceisteanna (49)
Thomas Pringle
Ceist:49. Deputy Thomas Pringle asked the Minister for Education and Skills if he will amend the conditions to the pilot support scheme which is aimed at making third level education accessible for young persons in the asylum process, by withdrawing the five-year time rule to allow young persons in the process who have completed the Irish leaving certificate to access supports for third level education; and if he will make a statement on the matter. [15156/16]
Amharc ar fhreagraFreagraí scríofa
The Deputy will be aware that a Pilot Support Scheme was introduced last year for students who are in the Protection System or at the Leave to Remain (but not deportation order) stage. The scheme was intended to provide supports to qualifying students which were similar to those available in the statutory based Student Grant Scheme.
Last week I announced the continuation of the Pilot Support Scheme for those in the protection system for 2016/17. The "five year time rule", which is in line with the recommendations of the Working Group chaired by Dr. Bryan McMahon, will continue to apply for 2016/17. There are no plans to remove this requirement.
Summer Works Scheme
Ceisteanna (50)
Eugene Murphy
Ceist:50. Deputy Eugene Murphy asked the Minister for Education and Skills when he will publish the round 2 allocation under the summer works scheme 2016. [15211/16]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that under the Summer Works Scheme (2016-2017), valid applications from schools that were not reached for funding reasons from within the funding made available in 2016 will qualify to be assessed for purposes of the funding available in 2017, subject to the overall availability of funding. If this arises, the terms and conditions of the scheme as outlined in Circular Letter (0055/2015) which may be accessed on my Department's website, will continue to apply when allocating funding to such projects.
School Funding
Ceisteanna (51)
Carol Nolan
Ceist:51. Deputy Carol Nolan asked the Minister for Education and Skills the amount he allocated to a school (details supplied) for capitation and axillary services, staff salary, school transport and so on; and if he will make a statement on the matter. [15096/16]
Amharc ar fhreagraFreagraí scríofa
The amount of grant paid to an individual primary school for capitation, book grant and ancillary services is determined by the school's enrolment.
The following is a breakdown of grant funding provided by my Department to the school referred to by the Deputy in 2016.Capitation Grant, €138,106; Ancillary Services Grant, €95,500; Book Grant, €1,914; Book Seed Capital Grant, €1,914; Standardised Testing, €887.
The Department allocates funding to schools for the employment of escorts to accompany children with special educational needs whose care and safety needs are such as to require an escort while on school transport. The amount payable is calculated on the basis of the hours worked by the escorts employed by the school authority. The amount of escort funding for 2015/16 was some €60,000.
The salary costs for teachers and Special Needs Assistants employed by the school are paid centrally through the payroll operated by my Department. The payroll cost involved will be circa. €2.4 million for the 2016/2017 school year. This figure is based on a staffing allocation of 1 Principal, 22 teachers, 2.5 specialist subject teachers and 28 Special Needs Assistants.
Schools Building Projects Applications
Ceisteanna (52)
Peter Fitzpatrick
Ceist:52. Deputy Peter Fitzpatrick asked the Minister for Education and Skills the status of an application by a school (details supplied) for an extension; and if he will make a statement on the matter. [15097/16]
Amharc ar fhreagraFreagraí scríofa
The building project for the school to which the Deputy refers is at an advanced stage of architectural planning. All statutory approvals have been obtained and the Stage 2b submission has been approved by my Department.
However, on 1 January 2016 there were 66 major projects under construction. Since the start of this year 14 more major projects have been progressed to construction and there are currently 36 projects authorised to progress through the tender process with a view to starting on site in the coming months. That represents a total of 116 major projects either under construction or progressing to commence construction in 2016. The existing contractual commitments for 2016 now fully account for the funding allocation available in 2016.
My officials will continue to closely monitor expenditure on existing contractual commitments over the coming months and, as funding allows, other projects, including the project for the school in question, will be considered for progression through the tender process with a view to starting on site as soon as possible.
National Educational Psychological Service Data
Ceisteanna (53)
Carol Nolan
Ceist:53. Deputy Carol Nolan asked the Minister for Education and Skills the number of children waiting and the average waiting time for a psychology assessment by the National Education Psychological Service by county; and if he will make a statement on the matter. [15102/16]
Amharc ar fhreagraFreagraí scríofa
The Deputy may be aware that my Department's National Educational Psychological Service (NEPS) provides educational psychology service to all primary and post-primary schools through an assigned NEPS psychologist and in some cases through the Scheme for Commissioning Psychological Assessments (SCPA).
I can inform the Deputy that my Department, over the course of recent economic difficulties, has not only maintained psychologists staffing levels within NEPS, but has increased them by some 10% since late 2008, to 162 whole time equivalent psychologists currently employed. Vacancies currently existing within the current sanctioned limit of 173 WTE psychologists are currently being pursued by my Department with the Public Appointments Service with a view to appointing suitably qualified personnel from the current recruitment panel formed for this purpose.
The Programme for a Partnership Government commits that we will invest additional resources in the National Educational Psychological Service to ensure earlier intervention and access for young children and teenagers and to offer immediate support to schools in cases of critical incidents. The Programme commits to bring the total number of NEPS psychologists to 238 from the current sanctioned limit of 173.
NEPS does not maintain waiting lists but, in common with many other psychological services and best international practice, NEPS has adopted a consultative model of service. The focus is on empowering teachers to intervene effectively with pupils whose needs range from mild to severe and transient to enduring. Psychologists use a problem solving and solution oriented consultative approach to maximise positive outcomes for these pupils. NEPS encourages schools to use a continuum based assessment and intervention process whereby each school takes responsibility for initial assessment, educational planning and remedial intervention for pupils with learning, emotional or behavioural difficulties. Teachers may consult their NEPS psychologist should they need to at this stage in the process. Only in the event of a failure to make reasonable progress, in spite of the school's best efforts in consultation with NEPS, will the psychologist become involved with an individual child for intensive intervention or assessment.
This system allows psychologists to give early attention to urgent cases and also to help many more children indirectly than could be seen individually. It also ensures that children are not referred unnecessarily for psychological intervention.
I would advise if there are concerns in relation to the educational development of any student that these should be raised, in the first instance, with the Principal of the school he/she is attending, with a view to the Principal discussing the situation with the assigned NEPS psychologist.
School Staff
Ceisteanna (54)
Kevin O'Keeffe
Ceist:54. Deputy Kevin O'Keeffe asked the Minister for Education and Skills the status of an appeal by a school (details supplied). [15104/16]
Amharc ar fhreagraFreagraí scríofa
The staffing arrangements for primary schools for the 2016/17 school year are set out in Department Circular 0007/2016 which is available on the Department website.
The staffing circular includes an appeals mechanism for schools to submit an appeal under certain criteria to an independent Appeals Board.
The school referred to by the Deputy submitted an appeal to the May 2016 meeting of the Primary Staffing Appeals Board. The school has been informed that its appeal does not meet the criteria set out in Circular 0007/2016.
As the school is within 8 km of the nearest school of the same patronage, an enrolment figure of 19 applies for the appointment of the second teacher.
The Primary Staffing Appeals Board operates independently of the Department and its decision is final.
Schools Building Projects Status
Ceisteanna (55)
John Lahart
Ceist:55. Deputy John Lahart asked the Minister for Education and Skills the status of building projects proposed for schools (details supplied). [15112/16]
Amharc ar fhreagraFreagraí scríofa
I wish to advise the Deputy that my Department approved additional accommodation at the first named school and the project was devolved to the Board of Management for delivery. The Board has since sought significant additional funding for the project. The request is currently being considered and a decision will be conveyed to the Board when this process had been finalised.
In the case of the second named school, my Department received an application from the school for improved accommodation. My Department advised the school that the current priority is focused on providing essential classroom accommodation to meet demographic demand and where an additional teacher is being appointed, to ensure that every child will have access to a physical school place. In this regard, a new primary school opened in the area in September 2012 to meet demographic need. When fully developed, this school will have capacity for 16 mainstream classrooms. In the circumstances, grant aid could not be provided to the school referred to by the Deputy. The school's application will, however, be retained on file in the event of funding becoming available in the future.
I also wish to advise the Deputy that my Department provided funding amounting to €732,620 to the school in recent years for additional mainstream classrooms, roof works and window replacement.