Written Answers Nos. 138 - 155
138. Deputy Ruth Coppinger asked the Tánaiste and Minister for Justice and Equality the cost of introducing a minimum weekly gross wage of €480, €500, €520, €560 or €600 for all full-time employees under the aegis of his Department; and if she will make a statement on the matter. [27791/16]
Amharc ar fhreagraI can inform the Deputy that based on current staffing figures, the additional annual salary cost to my Department of implementing the various minimum wages referred to in the Deputy's question and the numbers of staff affected are contained in the following table:
|
Minimum wage rate |
Number of staff under rate |
Total cost of introducing the minimum wage rate concerned |
|
Minimum wage of €480 per week |
227 |
€553,117 |
|
Minimum wage of €500 per week |
234 |
€819,624 |
|
Minimum wage of €520 per week |
243 |
€1,067,090 |
|
Minimum wage of €560 per week |
392 |
€1,913,485 |
|
Minimum wage of €600 per week |
520 |
€2,976,725 |
These figures include bodies under the aegis of my Department with the exception of An Garda Síochána. I have asked An Garda Síochána to provide the information directly to the Deputy as soon as it is available.
The referred reply under Standing Order 42A was forwarded to the Deputy.
139. Deputy Seán Haughey asked the Minister for Finance if he will amend existing legislation in order to allow pensioners draw down the full amount of an approved minimum retirement fund prior to 75 years of age; and if he will make a statement on the matter. [26459/16]
Amharc ar fhreagraAn individual in a defined contribution pension savings arrangement (whether an occupational pension scheme, an Additional Voluntary Contribution arrangement or a personal pension) has the option of putting the funds accumulated under the arrangement into an Approved Retirement Fund (ARF) on retirement subject to conditions. Where such an individual is under the age of 75 at the time of exercising the option and does not meet the requirement of having a minimum guaranteed pension income for life of €12,700 per annum, he or she is required to "set aside" an amount of €63,500 (or the remainder of the pension fund if less than €63,500 after taking a retirement lump sum) by investing the amount in an Approved Minimum Retirement Fund (AMRF) or by the purchase of an annuity.
The purpose of the AMRF is to ensure that an individual, without the minimum guaranteed pension income for life, has a capital "nest-egg" to provide for the latter years of his or her retirement. The proposal in the question would clearly remove that safety net.
I introduced changes to the AMRF arrangements in Finance Act 2014, with effect from 1 January 2015, to allow an AMRF owner draw down up to 4% of the value of the fund assets on one occasion annually until he or she either meets the guaranteed pension income requirement or attains the age of 75, at which point, the AMRF automatically becomes an ARF and any remaining funds can be drawn down at the owner's discretion.
In general, drawdowns from AMRFs (and ARFs) are subject to income tax, PRSI (up to age 66) and USC.
The 4% annual draw down arrangement, replaced the facility that existed previously, whereby an AMRF owner could draw down the accrued income and gains of the AMRF (subject to tax etc.) as and when they wished. This change was prompted by a concern to allow all AMRF owners, particularly those with relatively modest retirement funds, access to a more certain level of annual drawdown from their AMRF, rather than the uncertain level of drawdown that dependence on investment performance had given rise to heretofore. This is particularly important for those individuals whose AMRF constitutes a significant part of their retirement funds.
I have no plans to change these arrangements.
140. Deputy Thomas P. Broughan asked the Minister for Finance if he will report on the European Commission's ruling on the latest position with regard to the tax affairs of a company (details supplied) in Ireland and a tax bill of €13 billion plus interest; if the EU Commission is investigating any other multinational companies based here; and if he will make a statement on the matter. [26484/16]
Amharc ar fhreagraOn 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case. The Government disagrees profoundly with the Commission's analysis and will be appealing the decision. Ireland did not give favourable tax treatment to Apple. Ireland does not do deals with taxpayers.
No other companies are covered by the European Commission decision or the recovery order. The European Commission has explicitly stated that "this decision does not call into question Ireland's general tax system or its corporate tax rate".
141. Deputy David Cullinane asked the Minister for Finance if he is aware of media reports that the Brazilian authorities have designated Ireland as a tax haven and what such a ruling means (details supplied); if the media reports are correct, the effect this ruling will have on the recent announcement by a company (details supplied) that it was moving its parent company to Dublin; and if he will make a statement on the matter. [26735/16]
Amharc ar fhreagraI was surprised to learn that the Brazilian Federal Revenue Service included Ireland on Brazil's tax black list. Our Ambassador in Brazil is in contact with the Brazilian Revenue Service and is seeking our removal from the list as soon as possible.
We strongly reject any allegations that we are a tax haven. We do not meet any of the international standards for being considered a tax haven and are fully compliant with all international best practices in the areas of tax transparency and exchange of information.
Our corporate tax policies are designed to attract real and substantive operations to Ireland. We have not been and will never will be a brass-plate location. We only have and want real substantive FDI, the kind that brings real jobs and investment into Ireland.
We have not been given a clear explanation as to why Brazil made this decision.
I cannot comment on any individual company.
142. Deputy James Lawless asked the Minister for Finance if his attention has been drawn to the current difficulties large families are experiencing in obtaining motor insurance for multi-seat motor vehicles with numerous insurance providers not willing to provide motor insurance for these vehicles (details supplied); and if he will make a statement on the matter. [26782/16]
Amharc ar fhreagraThe Cost of Insurance Working Group, chaired by Minister of State Eoghan Murphy TD, is undertaking a review of the factors which are influencing the increased cost of motor insurance. The Working Group brings together all the relevant Departments and Offices involved with the process. Its objective is to identify immediate and longer term measures which can address increasing insurance costs, while bearing in mind the need to maintain a stable insurance sector.
The core areas to be examined by the Working Group in this first phase are:
- The motor insurance sector generally, at present and in recent years.
- The effects of legal costs and litigation processes on insurance costs.
- The current claims compensation arrangements and the cost of claims
- Insurance data and information
- The impact of accident rates
- The impact of unlawful activity on the insurance sector, and
- Other market issues
Issues such as availability of insurance and allegations of companies denying coverage for certain types of motor vehicles will be considered as part of the review of "other market issues".
Because the issue of the cost of insurance is complex and in order to get to the heart of these issues as soon as possible, Minister of State Eoghan Murphy has established four sub-groups to review them in detail. Chairs have been appointed to these sub-groups and work has commenced. The sub-groups are meeting weekly and their outputs are feeding into the meetings of the Working Group.
The Working Group has held four meetings to date and will continue to meet every two to three weeks to the end of 2016.
A consultation process has commenced. Minister of State Murphy has had informal meetings with representatives from a number of key stakeholders including: Insurance Ireland, AA Ireland, the Irish Brokers Association, the Injuries Board, IBEC, FBD Insurance and the Central Bank of Ireland.
The Working Group and the four sub-groups is also meeting with the relevant stakeholders. At its third meeting, the Working Group met with representatives from the Law Society, AA Ireland, the Irish Brokers Association and the Consumers Association of Ireland. Further consultations will be arranged. In addition, submissions received from all interested parties are being considered as part of the process.
By the end of October, the Working Group will provide me with an update report which will set out the priority actions required. From November to December, the Working Group will then develop an action plan to enable the relevant Government Departments and Offices to commence the implementation of these priority actions. In this regard, Minister of State Murphy will be consulting regularly with Government colleagues.
143. Deputy Micheál Martin asked the Minister for Finance if the recent EU Commission ruling on a company (details supplied) was discussed at the informal Council meeting or at any bilaterals that he had; and if he will make a statement on the matter. [26797/16]
Amharc ar fhreagraOn 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case.
The Government profoundly disagrees with the Commission's analysis and will now challenge the decision before the European Courts.
Member States have legal standing to intervene in all cases that go before the European courts and do so from time-to-time if it is considered that the case raises points of relevance for their country.
It is the view of the Government that our appeal is necessary to defend the integrity of our tax system; to provide tax certainty to business; and to challenge the encroachment of EU state aid rules into the sovereign Member State competence of taxation.
At the informal ECOFIN meeting in Bratislava earlier this month, I updated fellow Finance Ministers on the case from an Irish perspective.
If other Member States found that the issues we are raising are of relevance for their tax system, I would welcome their support for the Irish position.
144. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding first-time buyers grants; and if he will make a statement on the matter. [26836/16]
Amharc ar fhreagraThe Government is conscious that there is a supply shortage of housing and of the challenges faced by first-time buyers in meeting the macro prudential rules for home loans. As a complement to the structural actions in the Action Plan for Housing and Homelessness published on 19th July 2016, a new tax-based 'Help to Buy' incentive was announced.
The Deputy has raised the situation of a person building a house of their own or what is termed as a "self-build". The situation of self-builds and their eligibility for the Help-to-Buy incentive is being considered and your comments will be taken into account accordingly.
I will outline the full details of the incentive, including eligibility criteria and implementation method, on Budget day.
145. Deputy Robert Troy asked the Minister for Finance if he will re-examine the application for a primary medical certificate by a person (details supplied) with a view to granting same; and if he will make a statement on the matter. [27045/16]
Amharc ar fhreagraThe 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 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 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 Scheme. 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. I as Minister therefore cannot intervene in the independent appeals process of the Board.
The Medical Board of Appeal's clinical determination is limited to the scope of the six qualifying criteria, and the Board does not have discretion in relation to the application of these criteria. The criteria to qualify for the Scheme are necessarily precise and specific. After six months a citizen can reapply if there is a deterioration in their condition.
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 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. From time to time I receive representations from individuals who feel they would benefit from the Scheme but do not qualify under the six criteria. While I have sympathy for these cases, 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.
146. Deputy Niall Collins asked the Minister for Finance if he has examined incentivising small businesses and employers to take on apprentices in an approved programme via an income tax credit similar to the apprenticeship job creation tax credit scheme currently operating in Canada; the approximate cost of this; and if he will make a statement on the matter. [26440/16]
Amharc ar fhreagraThe Deputy may be aware that the State already provides support to apprentices directly through the National Training Fund (NTF), for which my colleague the Minister for Education and Skills holds responsibility.
The NTF was established by the National Training Fund Act, 2000, as a dedicated fund to support the training of those in employment, and those seeking employment. The Act also provides for the funding of research to provide information on existing and likely future skills requirements of the economy. The Fund is resourced by a levy on employers of 0.7% of reckonable earnings in respect of employees in Class A and Class H employments, which represents approximately 75% of all insured employees. The levy is collected through the PAYE/PRSI system and funds are transferred monthly to the Department of Education and Skills by the Department of Social Protection.
The total expenditure from the NTF in respect of 2016 is estimated at €362 million. Funding includes the pay and non-pay costs of providing Apprenticeship/Training Courses and the cost of training allowances paid to participants on Apprenticeship/Training Courses.
The Deputy may also be aware of the JobsPlus scheme, which replaced the Revenue Job Assist scheme and the Employer Job (PRSI) Exemption Scheme in July 2013. JobsPlus provides a grant to employers who employ individuals who are long-term unemployed. The transtion to a grant-based incentive was made in recognition that tax based incentives are only beneficial where a business has sufficient taxable profits to be able to fully utilise a tax credit or allowance. Often it would not be possible for a business to estimate profits in advance of taking a decision on whether to employ an additional individual and in this manner a grant based system provides more certainty for employers.
147. Deputy Mattie McGrath asked the Minister for Finance if his attention has been drawn to the anomaly under section 86 of the Capital Acquisitions Tax Consolidation Act 2003 which seems to unintentionally penalise parents of disabled children whereby the exemption only applies when the donee is living in the property supporting an elderly or infirm disponer and it does not take into account the situation wherein aging parents are having to care for a disabled child; if he will examine this anomaly and rectify it in the forthcoming budget; and if he will make a statement on the matter. [26451/16]
Amharc ar fhreagraI am advised by Revenue that both gifts and inheritances of a dwelling-house can qualify for an exemption from the payment of Capital Acquisitions Tax (CAT), known as the "Dwelling House Exemption" where certain conditions are satisfied. Section 86 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 provides for this exemption.
One of the qualifying conditions for the Dwelling House Exemption is that the person receiving the gift or inheritance (i.e. the beneficiary) must have continuously occupied the house as his or her only or main residence for a period of three years immediately prior to the date of the gift or inheritance. Following changes to the relief made by the Finance Act 2007, gifts and inheritances of a dwelling house are treated differently in relation to this 3-year occupancy requirement. In the case of an inheritance, any period in which the disponer occupied the dwelling- house along with the beneficiary counts towards the beneficiary's required 3-year period of occupation. In the case of a gift, however, any such period of co-habitation does not count towards the required 3-year period of occupation, unless the co-habitation is required as a result of the disponer's old age or infirmity. As indicated by the Deputy, Section 86 of the CATCA 2003 does not provide for other exceptions such as where a disabled child requires the support of his or her parents.
This does not mean that the Dwelling House Exemption is not available in any case where a disabled child shares a house with his or her parents. As I have already indicated, the ability of a disabled child to receive a tax-free gift of a house is restricted, but there is no restriction on his or her ability to avail of the exemption on the inheritance of the house.
148. Deputy Charlie McConalogue asked the Minister for Finance his views on adopting proposals as suggested by farming organisations such as the Irish Farmers Association and the Irish Creamery Milk Suppliers Association on income tax averaging as per their 2017 budget submissions; if his officials have analysed the operability of these measures; and if he will make a statement on the matter. [26452/16]
Amharc ar fhreagra168. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding income averaging in the farming community; and if he will make a statement on the matter. [26715/16]
Amharc ar fhreagra169. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding income averaging in the farming community; and if he will make a statement on the matter. [26718/16]
Amharc ar fhreagra172. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding budget 2017; and if he will make a statement on the matter. [26723/16]
Amharc ar fhreagraI propose to take Questions Nos. 148, 168, 169 and 172 together.
I would highlight that a comprehensive review of the tax system as it applies to the farming sector was announced in Budget 2014, as a joint initiative between the Department of Finance and the Department of Agriculture, Food and the Marine. The review focused on three key policy objectives for agri-taxation policy, including increasing mobility and productive use of land; assisting succession, and complementing wider agriculture policies and schemes, such as supporting investment to enhance competitiveness, environmental sustainability, alternative farming models such as farm partnerships and responses to increasing income volatility.
Following on from this review, a significant number of measures were introduced, retained or refocused in the last two Finance Acts to assist with succession, and to support young trained farmers. These include but are not limited to targeting of CAT relief for agricultural property to ensure it is used by active farmers; broadening of CGT retirement relief so that, for example, individuals can now lease out their land for up to 25 years prior to disposal and still be eligible for CGT retirement relief; extension of stamp duty relief for non-residential land transfers between certain close relatives; extension of general stock relief, stock relief for certain young trained farmers and stock relief for registered farm partnerships; and extension of the stamp duty exemption for young trained farmers.
In addition, a new "succession transfer partnership" proposal was introduced in Finance Act 2015, which is subject to State Aid approval, in order to provide an incentive to assist long-term planning for the transfer of a farm, mitigate some of the financial concerns that may arise when considering how a farm may support two generations for a period, allow a gradual transfer of control and also facilitate knowledge transfer from one generation to another.
These measures and reliefs are subject to ongoing monitoring by officials from the Department of Agriculture, Food and the Marine and by my officials to assess their impact, and ensure that the policy objectives set for them are being met.
I am considering the proposals put forward from a number of organisations, including the Irish Farmers Association and the Irish Creamery Milk Suppliers Association as part of my deliberations for the Budget. I plan to meet these organisations shortly to discuss their proposals also. The introduction of any further agri-taxation measures in this regard will be a matter for consideration by the Government, and any decisions made will be announced in the context of the Budget and Finance Bill.
149. Deputy Richard Boyd Barrett asked the Minister for Finance the companies owned by ESB; the taxes they paid in the previous tax year; and if he will make a statement on the matter. [26472/16]
Amharc ar fhreagraI am advised by Revenue that having regard to the provisions of Section 851A of the Taxes Consolidation Act 1997, whereby Revenue is obliged to treat taxpayer information confidentially, they are precluded from providing the information requested by the Deputy. I would note that the ESB website includes a link to the annual report for 2015 and previous annual reports which includes public information on the ESB, its subsidiaries and their taxation treatment.
150. Deputy Tony McLoughlin asked the Minister for Finance if he will consider changing the rules which the Revenue Commissioners have in place with regard to the classification of acupuncturists as they are currently classified as practitioners for Med2 and as such persons cannot avail of tax relief when using these services for medical purposes; and if he will make a statement on the matter. [26493/16]
Amharc ar fhreagraTax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" to mean "expenses in respect of the provision of health care including the services of a practitioner".
A practitioner is defined in the section as "any person who is
(a) registered in the register established under section 43 of the Medical Practitioners Act 2007,
(b) registered in the register established under section 26 of the Dentists Act, 1985, or,
(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
In the case of acupuncture, relief can only be allowed in circumstances where the practitioner administering the therapy is a qualified practitioner as defined above.
Treatment by an acupuncturist is dealt with in the same way as other treatments in that to obtain relief the treatment must come within the terms of the section. I do not intend changing the policy in relation to this matter at this time.
Further details in relation to relief for health expenses is set out in leaflet IT6 which is available on the Revenue website at http://www.revenue.ie/en/tax/it/leaflets/it6.html.
151. Deputy Michael Healy-Rae asked the Minister for Finance his views on the case of a person (details supplied) regarding inheritance tax; and if he will make a statement on the matter. [26530/16]
Amharc ar fhreagraI have been advised by Revenue that the solicitor representing the deceased person submitted the grant of probate and sought Revenue clearance in the matter on 13th September 2016.
Revenue will be in contact with the solicitor very shortly to discuss and finalise any tax matters that may arise. This will then facilitate the necessary clearance issuing from Revenue.
152. Deputy Pearse Doherty asked the Minister for Finance the firms hired by the State as legal practitioners or adviser relating to a case (details supplied); the fees paid to each firm; and if he will make a statement on the matter. [26536/16]
Amharc ar fhreagraThere has been no engagement with private law firms in this case. The legal case has been undertaken by the Attorney General's Office who have engaged legal counsel as appropriate.
Notwithstanding an appeal in this case, Ireland is required by law to recover the alleged State aid from the company. This process involves recovering additional tax payments over a ten-year period in accordance with the methodology set out in the Commission's decision.
Pending the outcome of the appeal process, the recovery sums may be placed in a ring-fenced escrow account. William Fry have been engaged by the Department of Finance to advise on the drafting of a potential escrow contract. To date no fees have been paid in relation to this engagement.
153. Deputy Pearse Doherty asked the Minister for Finance the number of opinions the Government has sought from the European Commission on taxation matters in the past ten years; and the result of that process in each case. [26537/16]
Amharc ar fhreagraI understand that the Deputy has clarified to my Department that this question relates only to State Aid opinions.
I am informed by the EU Commission that the list in the table contains all notified (procedure N) Irish cases which were registered in the last 10 years, and which concern tax related State Aid measures. Applications for some of these cases would have been progressed by other Government departments.
I would also point out that my officials would frequently contact the Commission in relation to State Aid rules, and how they might apply for various policy intentions. Such communications do not, in all cases, lead to a formal application for approval.
|
Case Title |
Aid Instrument |
Decision |
Decision Date |
|
Biofuels mineral oil tax relief scheme II |
Tax rate reduction |
Article 4(3) - decision not to raise objections |
12/10/2006 |
|
Refund of Social Security Contributions of Seafarers |
Reduction of social security contributions, Tax allowance |
Article 4(3) - decision not to raise objections |
16/12/2011 |
|
Transitional arrangements concerning extension of the scheme of reliefs for the renewal of certain rural areas (EX N 271/2002 and N257/04) |
Tax allowance |
Article 4(3) - decision not to raise objections |
31/05/2006 |
|
Mid-Shannon Corridor Tourism Infrastructure Scheme |
Tax allowance |
Article 4(3) - decision not to raise objections |
19/03/2008 |
|
Transitional arrangements concerning extension to the Scheme of Reliefs for the Renewal of Certain Urban Areas (ex N 270/02 and N264/04) |
Tax allowance |
Article 4(3) - decision not to raise objections |
31/05/2006 |
|
Irish film support scheme - prolongation |
Soft loan Tax allowance |
Article 4(3) - decision not to raise objections |
10/05/2012 |
|
Business Expansion Scheme (BES), incorporating the Seed Capital Scheme (SCS). |
Provision of risk capital, Tax allowance |
Article 4(3) - decision not to raise objections |
23/08/2007 |
|
Employment and Investment Incentive |
Tax rate reduction |
Article 4(3) - decision not to raise objections |
22/11/2011 |
|
Health Insurance intergenerational solidarity relief |
Tax allowance |
Article 4(3) - decision not to raise objections |
17/06/2009 |
|
Transitional arrangements concerning Capital Allowances Depreciation Regime for Hotels in Ireland (ex N832/2000) |
Tax allowance |
Article 4(3) - decision not to raise objections |
31/05/2006 |
|
Tax relief for investment in film in Ireland - modification of approved scheme N387/04 |
Tax base reduction |
Decision not to raise objections |
16/05/2006 |
|
Tonnage Tax modification |
Tax allowance |
Conditional decision |
25/02/2009 |
|
Biomass electricity generation |
Other forms of tax advantage |
Decision not to raise objections |
18/10/2011 |
|
Employment and Investment Incentive (EII), incorporating the Seed Capital Scheme (SCS) |
Other forms of tax advantage |
Decision not to raise objections |
02/12/2013 |
|
Irish Film tax relief support scheme modifications |
Other forms of tax advantage |
Decision not to raise objections |
20/10/2014 |
154. Deputy Josepha Madigan asked the Minister for Finance if the Revenue Commissioners intend to review charging taxpayers seeking assistance on revenue lo-call numbers; the rates that are charged to customers who use the lo-call numbers in the Revenue Commissioners; his views on whether it is appropriate that taxpayers making general queries regarding paying tax should pay these charges; and if this is a matter that will be reviewed. [26541/16]
Amharc ar fhreagraI am advised by Revenue that it does not charge customers for the services it provides, whether via telephone or other channels. Charges are levied by the telecom providers. The cost of the call from a mobile telephone is, in fact, shared between the caller and Revenue, as is the norm with most LoCall telephone services. Calls from landlines to 1890 numbers are charged at standard rates, or lower in some instances, by most telecoms providers. I am advised by Revenue that a significant amount of inbound calls to its 1890 service are still made from landlines and in the twelve month period to mid September 2016, more than half of all calls to Revenue's 1890 service were made from landlines.
While the 1890 service is a low cost service, many mobile operators do not treat it as a low call service or as part of 'bundled minute packages' and charge standard rates. I am advised that it is not possible to provide details of the rates chargeable as it depends on the specific network provider and the particular package the caller is signed up to.
Revenue received almost 2.5 million telephone calls on their 1890 service in 2015. These calls were handled by large numbers of staff in various locations throughout the country. From Revenue's perspective, and in particular to deliver the quality and reliability of service to which it is committed, it must have a telephone system that can handle the significant volume of business involved, is resilient and stable and ensures continuity of service. The 1890 LoCall system is the current platform that best delivers on the demands for an effective telephone service by Revenue. I am assured by Revenue that the options as regards the telephony infrastructure it operates under are kept under regular review. As developments in telephony and technology evolve to reduce the cost for taxpayers while still preserving the provision of an efficient and sustainable telephone service, these opportunities will be exploited by Revenue.
Many of the enquiries to Revenue's telephone service relate to matters that are covered by comprehensive information available on its website www.revenue.ie. For the first eight months of this year, there have been around 52 million "hits" to its website from the public. Revenue is undertaking a significant revamp of its website to make sure that it provides an easy to navigate, readily accessible and free source of all key information for taxpayers and businesses.
The issue of the cost of mobile calls to 1890 numbers has been raised previously by Revenue with the Commission for Communications Regulation (ComReg). In light of the representations from the Deputy I am advised by Revenue that it will raise the issue again with ComReg.
155. Deputy Charlie McConalogue asked the Minister for Finance if there is a flat-rate expense available for primary teachers who teach physical education in their curriculum in view of the fact that there is an allowance available for secondary teachers; and if he will make a statement on the matter. [26542/16]
Amharc ar fhreagraI am advised by Revenue that the flat rate deductions which apply to teachers may be found on the Revenue published list, available from the Revenue website at the following link: http://www.revenue.ie/en/tax/it/leaflets/flat-rate-expenses.xls
There are two separate deduction rates which apply to physical education (PE) teachers and they apply equally to primary and secondary teachers. The first deduction rate applies to full time PE teachers while the second rate applies to teachers who are engaged mainly in teaching general subjects but who also deliver physical education. These allowances are available only to qualified physical education teachers.
