Written Answers Nos. 116-124
116. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Justice and Equality the number of prisoners on parole of short, medium or long duration in each of the past six years to date; and if she will make a statement on the matter. [27758/16]
Amharc ar fhreagraAs the Deputy is aware periods of temporary release granted can vary greatly from a few hours following a family bereavement to, for example, a requirement to report to the prison every 12 months in the case of a life sentence prisoner who has been released into the community a considerable time ago.
It is not possible to provide figures to the Deputy for all forms of temporary release as this would require the manual examination of records. Such an examination would require a disproportionate and inordinate amount of staff time and effort and could not be justified in current circumstances where there are other significant demands on resources.
I can advise the Deputy that the number of prisoners on temporary release on 27 September 2016 was 369 which represented approximately 8 % of the overall prison population.
117. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Justice and Equality the total number of women members of An Garda Síochána, at all ranks at present; the degree to which the numbers have fluctuated over the past ten years to date in 2016; and if she will make a statement on the matter [27759/16]
Amharc ar fhreagraI have been informed by the Garda Commissioner that the total female strength in An Garda Síochána as of 31 August 2016, the latest date for which figures are readily available, was 3,370 or 26.2% of the total strength in comparison to the figures available for the 31 August 2006 which were 2,323 or 18.5% of the total strength.
I was very pleased to announce the commencement of a new recruitment campaign for trainee Gardaí on 8 September. The campaign is being organised by the Public Appointments Service on behalf of the Commissioner. The Garda Authorities have assured me that as part of this campaign a concerted effort is being made to encourage female candidates and members of minority and new communities to apply so that the membership of An Garda Síochána will reflect the diverse communities that it serves.
The following table sets out the rank of these members on both dates.
|
Female Garda Strength by Rank |
||
|
Rank |
31/08/2006 |
31/08/2016 |
|
COMMISSIONER |
0 |
1 |
|
D/COMMISSIONER |
0 |
0 |
|
A/COMMISSIONER |
1 |
1 |
|
C/SUPERINTENDENT |
3 |
5 |
|
SUPERINTENDENT |
7 |
15 |
|
INSPECTOR |
18 |
42 |
|
SERGEANT |
168 |
349 |
|
GARDA |
2,126 |
2,957 |
|
TOTAL |
2,323 |
3,370 |
118. Deputy Pat Breen asked the Minister for Finance the status of a primary medical certificate for a person (details supplied); and if he will make a statement on the matter. [27715/16]
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. The Senior Medical Officer makes an independent clinical determination, and as Minister I cannot intervene in such decisions. After six months a citizen can reapply if there is a deterioration in their condition.
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. 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.
119. Deputy John Curran asked the Minister for Finance if he and the Minister for Health considered the pre-budget submission of the Royal College of Physicians of Ireland; his plans to introduce a sugar tax on health promotion grounds as proposed in the submission; and if he will make a statement on the matter. [27610/16]
Amharc ar fhreagraThe Programme for a Partnership Government commits to the introduction of a tax on sugar-sweetened drinks (SSDs). The tax will contribute towards important public health goals, as well providing a new source of revenue for public spending. The Department of Health has also supported the introduction of a tax on SSDs in order to reduce added-sugar in diets, particularly the diets of children and young people. The proposed tax on SSDs is seen as just one measure in the Department of Health's comprehensive plan to tackle obesity in Ireland, published last week.
Sugar-sweetened drinks taxes have been introduced in a number of European countries in recent years. The UK is due to introduce a soft-drinks industry levy from April 2018. The UK is currently undertaking a consultation process with the soft drinks industry to ensure that the levy they introduce will be effective from a public health perspective, efficient to collect and not onerous on the industry. The proposal for a tax on SSDs in Ireland was examined by the Tax Strategy Group. The papers are available on my Department's website. The timing of the introduction of a SSD tax and design of such a tax is currently under consideration as part of the budgetary process.
120. Deputy John Curran asked the Minister for Finance if he will consider introducing a pilot scheme of VAT refunds on the purchases of charitable organisations; and if he will make a statement on the matter. [27617/16]
Amharc ar fhreagraNon-profit groups engaged in non-commercial activity are exempt from VAT under the EU VAT Directive. This means that they do not register for VAT and cannot recover VAT incurred on goods and services that they purchase. This non-entitlement to VAT deductibility is a general feature of VAT exemption.
A Working Group was established last year comprising representatives from my Department, the Revenue Commissioners and the Irish Charities Taxation Reform group to examine options available to reduce the VAT burden of charities. The Working Group's report is available on the Budget 2016 website. While the Report acknowledges a VAT burden on charities, I decided at the time not to introduce a VAT refund scheme for charities as the sector already benefits from a range of Ministerial Refund Orders and favourable tax treatment across a number of tax heads. Details of the existing Ministerial Refund Orders that provide some VAT relief to charities can be found at the following link:
http://www.revenue.ie/en/tax/vat/leaflets/charities.html
Requests for new Ministerial Refund Orders have been consistently refused since the 1980s primarily to maintain the integrity of the VAT system. In addition, from an Exchequer perspective, putting in place an unlimited refund scheme would be a risk due to an unpredictable level of refund claims and the limited fiscal space available. Introducing a VAT refund scheme for charities would also most likely lead to similar claims from other VAT exempt organisations, most notably sporting organisations.
However, the Programme for Partnership Government recognises the difficulties faced by community groups and charities in relation to VAT rates on certain products and commits to raising the issue at EU level. The European Commission's Action Plan on VAT was adopted on 7th April 2016 and contains a proposal to look at VAT rate policy across the EU in 2017. The Action Plan's proposal on rates will provide an opportunity to discuss VAT rates and may offer Member States more flexibility in the future in determining VAT rates applicable to goods and services. However, the Deputy will be aware that any proposed changes to the current EU VAT Directive would require unanimous agreement from all Member States.
121. Deputy Bobby Aylward asked the Minister for Finance the position regarding the sale of the NAMA loans associated with the Whitfield Clinic in Waterford; the originating financial institutions associated with the Whitfield Clinic loans; the original financial institutions book value of the loans associated with the Whitfield Clinic; the NAMA sale valuation achieved for the loans associated with the Whitfield Clinic; the completion date of NAMA’s sale of the loans associated with the Whitfield Clinic; the name and beneficial owner of the successful purchaser of the NAMA loans associated with the Whitfield Clinic; details of other bids from interested parties to NAMA associated with NAMA’s sale of the loans associated the Whitfield Clinic in Waterford and their respective valuations; and if he will make a statement on the matter. [27663/16]
Amharc ar fhreagraI am advised by NAMA that the Agency has had no involvement whatsoever in the matters raised by the Deputy as the referenced property did not, at any stage, secure NAMA's loans.
122. Deputy Marc MacSharry asked the Minister for Finance if he will address the anomaly whereby a cohabiting couple (details supplied) are treated as two single persons for tax purposes but are treated as a couple when it comes to applying for social protection payments; and if he will make a statement on the matter. [27713/16]
Amharc ar fhreagraWhere a couple is cohabiting, rather than married or in a civil partnership, each partner is treated for the purposes of income tax as a separate and unconnected individual. Because they are treated separately for tax purposes, credits, tax bands and reliefs cannot be transferred from one partner to the other. Cohabitants do not have the same legal rights and obligations as a married couple or couple in a civil partnership which is why they are not accorded similar treatment to couples who have a civil status that is recognised in law.
The basis for the current tax treatment of married couples derives from the Supreme Court decision in Murphy vs. Attorney General (1980). This decision was based on Article 41.3.1 of the Constitution where the State pledges to protect the institution of marriage. The decision held that it was contrary to the Constitution for a married couple, both of whom are working, to pay more tax than two single people living together and having the same income.
To the extent that there are differences in the tax treatment of the different categories of couples, such differences arise from the objective of dealing with different types of circumstances while at the same time respecting the constitutional requirements to protect the institution of marriage. Any change in the tax treatment of cohabiting couples can only be addressed in the broader context of future social and legal policy development in relation to such couples.
From a practical perspective, it would be very difficult to administer a regime for cohabitants which would be the same as that for married couples or civil partners. Married couples and civil partners have a verifiable official confirmation of their status. It would be difficult, intrusive and time-consuming to confirm declarations by individuals that they were actually cohabiting. It would also be difficult to establish when cohabitation started or ceased.
There would also be legal issues with regard to 'connected persons'. To counter tax avoidance, 'connected persons' are frequently defined throughout the various Tax Acts. The definitions extend to relatives and children of spouses and civil partners. This would be very difficult to prove and enforce in respect of persons connected with a cohabiting couple where the couple has no legal recognition. There may be an advantage in tax legislation for a married couple or civil partners as regards the extended rate band and the ability to transfer credits. However, their legal status has wider consequences from a tax perspective both for themselves and persons connected with them.
The treatment of cohabiting couples for the purposes of social welfare is primarily a matter for my colleague, the Minister for Social Protection, Mr. Leo Varadkar TD. However, it is also based on the principle that married couples should not be treated less favourably than cohabiting couples. This was given a constitutional underpinning following the Supreme Court decision in Hyland v Minister for Social Welfare (1989) which ruled that it was unconstitutional for the total income a married couple received in social welfare benefits to be less than the couple would have received if they were unmarried and cohabiting.
123. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 225 of 19 July 2016, if there has been any change in the method of calculating Ireland's contribution to the EU budget; if there has been any change to his estimate in that reply of the impact the CSO revision of the national income and expenditure accounts for 2015 will have on Ireland's EU budget contribution for 2017; and if he will make a statement on the matter. [27730/16]
Amharc ar fhreagraMember State contributions to the EU Budget are based upon a formula which includes Traditional Own Resources (customs duties), a VAT-based payment and a residual balancing component paid in accordance with each Member State's share of EU Gross National Income (GNI).
While the methodology has evolved over time in order to make it as responsive as possible to both the changes associated with the above factors, and changes within the EU Budget itself, there have been no recent changes. Forecasts are constantly updated and refined as such information becomes available from the European Commission, the CSO, and other agencies.
At this time we have not changed our estimate of the impact of the CSO revision from that provided at the time of the earlier PQ. As indicated in that PQ, the estimate was premised on the full ratification of the Own Resources Decision (ORD) by all Member States this year; this has now taken place. We will re-examine the forecast in the coming weeks to include updated economic data associated with Budget 2017.
It must be emphasised that the final impact depends on a number of variables including the size of the overall EU budget for 2017 (which is not due to be agreed until November 2016), GNI movements in other EU Member States and other EU budget operational developments.
124. Deputy Michael McGrath asked the Minister for Finance the year one and full-year cost per 1% reduction to the current 41% DIRT tax rate; and if he will make a statement on the matter. [27734/16]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the pre-Budget 2017 Ready Reckoner is available on the Revenue Statistics webpage at http://www.revenue.ie/en/about/statistics/index.html. In relation to the Deputy's question, this Ready Reckoner shows a wide range of detailed information, including the estimated cost to the Exchequer of changes in Deposit Interest Retention Tax (DIRT).
