Written Answers Nos. 95-102
95. Deputy Charlie McConalogue asked the Tánaiste and Minister for Justice and Equality if she will ensure there is an inquest and full investigation of a case (details supplied); and if she will make a statement on the matter. [28917/16]
Amharc ar fhreagraIn relation to the holding of an inquest, the Deputy may be aware that, under the Coroners Act 1962, as amended, a coroner is a statutory officer exercising quasi-judicial functions, in relation to which he or she is independent. A Coroner is responsible for the scheduling and conduct of inquests in his or her district and it is not open to me, as Minister, to intervene in this regard.
The Deputy will appreciate that management of particular Garda investigations, including the allocation of resources, and the identification of lines of inquiry, are matters in the first instance for the Garda authorities and I have no direct role in this regard. I can, however, assure the Deputy that I am aware of the various concerns which have been raised about the case referred to. I am advised that the Garda investigation in relation to this case is ongoing and that the Garda Commissioner has requested the Serious Crime Review Team (SCRT) to examine the case, as a matter of priority, ensuring that all avenues of enquiry are fully explored and addressed. In this context the Deputy will appreciate that it would not be appropriate for me to make any more detailed comment on the matter.
96. Deputy Jim Daly asked the Minister for Finance if he is satisfied with the fact that persons seeking an appeal of a disabled driver's grant decision are being informed that there is currently a seven-month waiting time for an appointment; and if he will make a statement on the matter. [28813/16]
Amharc ar fhreagraI am informed by the Medical Board of Appeal that as of September 2016, there are 286 appeals active at the Disabled Drivers Medical Board of Appeal. Since January 2016 to date, the Board has heard 279 appeals. However, 2016 has seen an average monthly increase of 33% in the number of appeals lodged on previous years. In order to address this sudden increased demand, the Board has been holding additional hearings this year.
I am confident that the Board has the matter in hand and that the additional hearings will address the issue. I will keep the matter under review. I would point out that Regulation 6(1)(e) of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994) provides that the Medical Board of Appeal is independent in the exercise of its functions.
97. Deputy Mattie McGrath asked the Minister for Finance if he will review the criteria applied to a primary medical certificate application (details supplied); and if he will make a statement on the matter. [28845/16]
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.
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.
98. Deputy Michael Healy-Rae asked the Minister for Finance if he will support the promotion of modernised technology and safety features in Irish vehicles by lowering the cost of vehicle maintenance and lowering the VAT rate from 13.5% to 12%; and if he will make a statement on the matter. [28880/16]
Amharc ar fhreagraThe VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive provides that Member States may apply either one or two reduced rates to certain goods and services listed in Annex III of the Directive. In addition, the Directive allows for historical VAT treatment to be maintained under certain conditions on certain goods and services not provided for in Annex III.
Ireland currently operates two lower rates of VAT, 13.5% and 9%, as permitted by the Directive. The VAT rate applicable to vehicle maintenance is the reduced rate 13.5% and under the Directive the rate applicable to such services cannot be reduced below 12%. As Ireland already applies the maximum allowable number of reduced rates, it is prohibited under the VAT Directive from introducing a third reduced rate of 12% to vehicle maintenance supplies as proposed by the Deputy.
99. Deputy Pearse Doherty asked the Minister for Finance the number of persons outside the payroll shared service centre, in increments of €5,000, in receipt of lump sums on retirement from the public service; and the corresponding amount of the lump sum in each of the years 2013 to 2015 granted by his Department. [28767/16]
Amharc ar fhreagraI wish to advise the Deputy that the table sets out the number of persons in my Department in receipt of lump sums on retirement, in increments of €5,000. Also included is the corresponding amount of the lump sums, for each of the years 2013-2015.
|
Band |
2013 |
2014 |
2015 |
|
0- 5,000 |
0 |
0 |
0 |
|
5,000-10,000 |
0 |
0 |
0 |
|
10,000 - 15,000 |
0 |
0 |
1 |
|
15,000-20,000 |
0 |
0 |
0 |
|
20,000-25,000 |
0 |
0 |
1 |
|
25,000-30,000 |
0 |
0 |
0 |
|
30,000 -35,000 |
0 |
0 |
0 |
|
35,000-40,000 |
0 |
1 |
0 |
|
40,000- 45,000 |
0 |
0 |
0 |
|
45,000-50,000 |
0 |
0 |
1 |
|
50,000-55,000 |
0 |
0 |
0 |
|
55,000-60,000 |
1 |
0 |
0 |
|
60,000-65,000 |
0 |
0 |
0 |
|
65,000-70,000 |
0 |
1 |
0 |
|
70,000-75,000 |
0 |
0 |
1 |
|
75,000-80,000 |
0 |
1 |
0 |
|
80,000-85,000 |
0 |
0 |
0 |
|
85,000-90,000 |
0 |
0 |
0 |
|
90,000-95,000 |
0 |
0 |
0 |
|
96,000-100,000 |
0 |
0 |
0 |
|
100,000-150,000 |
2 |
6 |
2 |
|
150,000-200,000 |
0 |
1 |
1 |
|
200,000-250,000 |
0 |
0 |
0 |
|
250,000-300,000 |
0 |
1 |
0 |
|
300,00-350,000 |
0 |
0 |
0 |
|
Total number of lump sums |
3 |
11 |
7 |
|
Total value of lump sums |
€310,562 |
€1,375,905 |
€574,000 |
As the Deputy will be aware, the payment of pensions has been largely centralised to the Payroll Shared Service Centre, which is part of the Department of Public Expenditure and Reform, over recent years.
100. Deputy Fergus O'Dowd asked the Minister for Finance if the towns of Drogheda and Dundalk will be included in the living city initiative; and if he will make a statement on the matter. [28811/16]
Amharc ar fhreagraAs the Deputy will be aware, the Living City Initiative was enacted in the Finance Act 2013 and commenced on 5th May 2015. The Initiative was extended beyond the original planned pilot cities of Limerick and Waterford, to include the cities of Dublin, Cork, Galway and Kilkenny. In line with my Department's commitment to evidence based policy-making, the inclusion of these additional four cities followed the completion of a comprehensive, independent ex-ante cost benefit analysis.
To date, take-up of the scheme has been lower than anticipated and as a result the Government has committed to introducing changes to the Initiative to make it more effective. Analysis is being undertaken, including a review of the initial take-up, in order to learn more about how the Initiative might be more effective. The aim is to get the design of the Initiative right so that it can work in an effective manner. Once this is achieved, it will then be possible to consider how, or if, the Initiative could be extended to other locations. The Deputy will be aware of a further commitment in the Programme for Partnership Government, to examine the introduction of a similar scheme to the "Living City Initiative" to regenerate town centres and villages throughout Ireland. It is important that the underpinning scheme is made more effective, as until that has been achieved, extension of eligibility for it to other towns would be largely meaningless.
Any announcements in relation to the Initiative will be made in the context of the Budget and Finance Bill.
101. Deputy Róisín Shortall asked the Minister for Finance the cost in 2017 and in a full year of addressing the step effect for persons whose income rises from just below the universal social charge entry level threshold to just above it; the number so affected; and if he will make a statement on the matter. [28825/16]
Amharc ar fhreagraI am informed by the Revenue Commissioners that the first and full year cost to the Exchequer of making the first €13,000 of income exempt from the charge to Universal Social Charge (USC) for all income earners is €265 million and €309 million respectively. These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2014, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to projected 2017 incomes. They are provisional and may be revised.
In the event that I make no change to the entry threshold for USC in the Budget, it is estimated that 748,000 individuals would be exempt from USC in 2017 on the basis that their USC-liable income would be below €13,000.
While step effects are never ideal, they are often a feature of tax systems with exemption thresholds, as the application of a tax on this basis allows those with incomes below the threshold to be supported by means of the exemption, while also achieving the required yield from the tax. The Deputy may be aware that both the Income Levy and the Health Levy, which were replaced by the USC, also had step effects. The Health Levy in particular had a significant step effect of €1,040 per annum, or €20 per week, when weekly earnings exceeded €500.
PRSI also had a step effect for employees which existed for many years, and which was a significant issue for workers earning just over the PRSI entry threshold of €352 per week. The Deputy will be aware that I addressed this issue in Budget 2016 through the introduction of a new tapered PRSI Credit, which took effect from 1 January this year. This credit smoothes entry into the PRSI system for employees on lower incomes, without providing an additional benefit to higher income-earners.
As the USC step occurs at a lower income threshold and a low tax rate, its effect is much less significant than the steps of the two levies it replaced. In 2015, the USC step was just over €180 annually, or €3.46 per week. The Deputy will be aware that in Budget 2016 I reduced the two lower rates of USC by a half of one percent each with effect from 1 January this year. Therefore, notwithstanding the increase in the USC exemption threshold to €13,000, Budget 2016 actually reduced the USC step to under €150, or €2.88 per week.
As regards future measures, in the Programme for Partnership Government there is a commitment to ask the Oireachtas to continue to phase out the Universal Social Charge (USC) as part of a wider medium-term income tax reform plan that keeps the tax base broad, reduces excessive tax rates for middle income earners, and limits the benefit for high earners. Reductions will be introduced on a fair basis with an emphasis on low and middle income earners.
102. Deputy Michael Healy-Rae asked the Minister for Finance if he will maintain the support and growth of the Irish tourism industry by ensuring the 9% VAT rate is sustained; and if he will make a statement on the matter. [28834/16]
Amharc ar fhreagraThe 9% reduced VAT rate for tourism related services was introduced in July 2011 as part of the Government Jobs Initiative. The measure was designed to boost tourism and create additional jobs in that sector. The tourism sector is a key sector in the Irish Economy and the introduction of the 9% VAT rate was aimed at reducing costs during a very challenging time for the sector. The objective was to boost tourism and create additional jobs. While the VAT rate was due to revert to 13.5% in 2014, I retained the 9% rate on tourism activity in Budget 2014 because the initiative had proved to be a major success. Between the second quarter of 2011 and first quarter of 2016, on a seasonally adjusted basis, the number of people working in the Accommodation & Food Services Sector nationally increased by 31,000, taking total employment from 114,900 to 145,900. This increase of 27% compares to an increase of 7.2% in overall employment over the same period indicating that the measure may have been successful in terms of job creation and has made a significant impact on the competitiveness of the tourism product.
The Government, in the Programme for Partnership Government, has committed to increasing revenue from overseas visitors, growing employment in the tourism sector and increasing the number of visits to Ireland, through the retention of the 9% VAT rate on tourism related services, among other measures, providing that prices remain competitive. With reports of rising prices within the tourism sector, particularly in Dublin, it is incumbent on the industry to ensure that this relief continues to be passed through fully to the consumer. My Department will continue to monitor developments in this regard.
