Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Tuesday, 13 Dec 2016

Written Answers Nos. 175 - 198

Tax Code

Ceisteanna (175)

Michael McGrath

Ceist:

175. Deputy Michael McGrath asked the Minister for Finance if persons (details supplied) in County Cork are being taxed appropriately in line with the marginal relief that applies where the annual income exceeds the exemption limit for persons aged 65 years of age and over. [40023/16]

Amharc ar fhreagra

Freagraí scríofa

An individual or a couple in a marriage or civil partnership, aged 65 or over whose total income from all sources is slightly over the exemption limit may qualify for marginal relief. The current exemption limits are €18,000 for single or widowed individuals and €36,000 for a couple in a marriage or civil partnership. Marginal relief is applied if it is more beneficial than the granting of tax credits.

In the case of the persons concerned, their income exceeds the exemption level by a varying amount year on year. This makes it difficult to determine, in advance, if applying marginal relief would be more beneficial than granting tax credits for that year. During 2016 they have been taxed in accordance with the ordinary Tax Credits and SRCOP (Standard Rate Cut off Point). Revenue will arrange to contact the persons concerned in January to review their position for 2016 and make sure that they are taxed in the most beneficial way for 2016.

Property Tax Collection

Ceisteanna (176)

Róisín Shortall

Ceist:

176. Deputy Róisín Shortall asked the Minister for Finance if he will clarify the 2017 local property tax liability for surrendered property (details supplied); and if he will make a statement on the matter. [40036/16]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the Local Property Tax (LPT) 'liability date' is set down in the Finance (Local Property Tax) Act 2012 (as amended) as 1 November in the preceding year. For example, 1 November 2016 is the 'liability date' for 2017 and the owner of a relevant residential property on that date is obliged to pay the LPT due. This remains the case even if the property is sold or transferred after the 'liability date'.

Where a financial institution takes legal ownership of a residential property, it becomes liable for LPT from the next 'liability date'. However where the legal transfer of ownership is not fully completed or, where the terms of a Personal Insolvency arrangement are not formally confirmed before the 'liability date', then responsibility for payment in respect of the following year remains with the surrendering party.

Revenue has confirmed that it recently had contact from the person in question advising of a change in the ownership of the property. The person was requested to send in the relevant supporting documentation which has not been received to date. As soon as the supporting documentation is received, Revenue will make contact with the person to bring matters to a conclusion.

Tax Agreements

Ceisteanna (177)

Joan Burton

Ceist:

177. Deputy Joan Burton asked the Minister for Finance when EU Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation will be transposed into law; and if he will make a statement on the matter. [40045/16]

Amharc ar fhreagra

Freagraí scríofa

The EU Directive 2011/16/EU was transposed into Irish law by virtue of the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012. 

This Directive has subsequently been amended three times to introduce greater exchange of information between tax authorities. These subsequent Directives will be fully transposed in Ireland by the end of this year. The final steps required to transpose these three Directives will be completed by Finance Bill 2016 and by Regulations amending the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 which I intend to issue before the end of the year. 

A further amendment to the Directive was proposed by the European Commission in July 2016 to ensure that tax authorities have access to anti-money laundering information that financial institutions are required to hold. Agreement was reached on this new Directive at the November ECOFIN and transposition of this will take place during 2017.

Ensuring that tax authorities have access to all relevant information is a vital step in combatting tax evasion and aggressive tax planning. I have strongly supported all of these Directives.

Tax Code

Ceisteanna (178, 179)

Joan Burton

Ceist:

178. Deputy Joan Burton asked the Minister for Finance the number of tax determinations that have been made by the Revenue Commissioners since 1991 to date in 2016; and if he will make a statement on the matter. [40046/16]

Amharc ar fhreagra

Joan Burton

Ceist:

179. Deputy Joan Burton asked the Minister for Finance the reform recently agreed by Government in respect of tax opinions, determinations and letters of comfort; and if he will make a statement on the matter. [40047/16]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 178 and 179 together.

The Deputy has referred to tax opinions, determinations and letters of comfort. I would clarify that while Revenue may issue non-binding advisory opinions in certain circumstances and may make determinations in respect of certain VAT matters, Revenue does not issue "letters of comfort". 

There has been a focus on tax opinions, or 'rulings' as they are sometimes called, over the last number of years, in particular as a result of the European Commission State aid investigations in a number of countries. Ireland does not have a statutory system of binding tax 'rulings' and there is no provision in Irish law for the issuing of such rulings.

Revenue may provide non-binding opinions on the application of tax law to specific transactions or situations. The provision of such opinions comes within the general administrative functions vested in Revenue under tax legislation. While it is open to any taxpayer to seek an opinion from Revenue on the tax treatment of a particular transaction or activity, the circumstances in which a taxpayer should require an opinion from Revenue are relatively limited. This is because Revenue already publishes extensive detailed information, on the application of tax legislation, in various tax briefings and guidelines which are available on the Revenue website. Revenue has published detailed guidelines on the provision of tax opinions, which are also available on the Revenue website. Guidelines relating to opinions for cases dealt with by Revenue's Large Cases Division (LCD) are available on www.revenue.ie under "[37.0.40] Large Cases Division: Opinions/Confirmations on Tax/Duty Consequences of a Proposed Course of Action". Guidelines relating to requests for opinions submitted for non-LCD cases through the Revenue Technical Service (RTS) are available on www.revenue.ie under "Guidelines on Revenue's Service to Practitioners and Business Taxpayers".

An opinion will be provided by Revenue where the issues are complex, information is not readily available or there is genuine uncertainty in relation to the application of the tax rules as set down in the legislation.

An opinion will provide Revenue's view of the correct application of tax law to a particular transaction or situation and will assist the taxpayer in filing a correct tax return as required under the legislation. In no case has Revenue the authority or discretion to depart from the applicable rules as set out in tax law.

In addition to providing opinions, Revenue may make determinations on certain VAT matters such as the appropriate rate of VAT that applies to a particular supply of goods or services or on whether a particular activity is exempt from VAT. Information on the circumstances in which such determinations are made and the process is available at http://www.revenue.ie/en/tax/vat/guide/vat-rates.html#section11.

Statistics have not been compiled on the number of tax opinions issued by Revenue and determinations made by Revenue in relation to certain VAT matters each year. However, in responding to the European Commission enquiries in relation to tax ruling practice in the various Member States, Revenue identified that, in the period 2010 to 2012, the total number of opinions issued to companies on various matters relating to corporation tax was as follows:

Year

Total

2010

99

2011

128

2012

108

To facilitate accountability Revenue has committed to publishing in its future Annual Reports the number of opinions it issues each year. Where Revenue makes a determination in respect of a VAT matter, that determination may be published in Iris Oifigiúil. 

On 7 September 2016 I confirmed in the Dáil that Revenue would be amending its guidance and instructions to provide that tax opinions will not remain valid beyond five years without a full review. 

I am informed by Revenue that it has updated its guidance to confirm that opinions issued to taxpayers will remain valid for a maximum period of five years. Previously the maximum period was seven years. However, depending on the particular circumstances, a shorter period than five years may be specified. After the maximum validity period, whether five years or less, an application for a renewal or extension must be made if the taxpayer wishes for the opinion to continue. It has always been the case that an opinion will only remain valid for so long as the facts and circumstances on which it is based continue to exist and the relevant legislation and practice remains in place.

Revenue has also confirmed that it has begun reviewing a number of opinions that were provided more than five years ago.

Employment Data

Ceisteanna (180)

Joan Burton

Ceist:

180. Deputy Joan Burton asked the Minister for Finance when the results of the consultation process into the impact of bogus self-employment arrangements will be published; and if he will make a statement on the matter. [40048/16]

Amharc ar fhreagra

Freagraí scríofa

The Deputy will be aware that earlier this year, she as Minister for Social Protection and I as Minister for Finance launched a consultation process on the use of intermediary-type employment structures and self-employment arrangements, and their impact on tax and PRSI. The consultation invited submissions from interested parties on possible measures to address the loss to the Exchequer that may arise under arrangements (i) where an individual, who would otherwise be an employee, establishes a company to provide his or her services, and (ii) where an individual, who is dependent on, and under the control of, a single employer in the same manner as an employee, is classified as a self-employed individual. Twenty-three submissions were received.

As we discussed during the Finance Bill 2016 debates recently in the Dáil, a report on the consultation is being been finalised by a working group of officials. Once the report has reached me, and my colleague the current Minister for Social Protection, we will consider its contents and then I expect we will publish it. Therefore I cannot give the Deputy an exact date for publication but, as I should receive the draft soon, I would be confident that this will happen in the New Year.

Tax Code

Ceisteanna (181)

Joan Burton

Ceist:

181. Deputy Joan Burton asked the Minister for Finance the discussions he has had with his ECOFIN colleagues in view of the recent developments in respect of the common consolidated tax base; the steps he has taken in the interests of protecting Ireland's tax sovereignty; and if he will make a statement on the matter. [40049/16]

Amharc ar fhreagra

Freagraí scríofa

The European Commission's proposal for a Common Consolidated Corporate Tax Base (CCCTB) was discussed at the November ECOFIN meeting. During the discussion, which was held in public session, a number of my fellow Ministers gave some initial impressions of the proposal. At this discussion I indicated that Ireland will engage constructively with the proposal while ensuring that Ireland's long-term interests are protected. At December ECOFIN, Council Conclusions were approved in respect of the Commission's wider package which includes the CCCTB proposal but there was no discussion of the proposals at that meeting. 

As the proposal was only published at the end of October, detailed analysis of it is now underway by my officials and by the Revenue Commissioners. The proposal is complex and technical discussions with other Member States in Council Working Parties are only just beginning. These discussions by necessity will take some time as countries work through the detail of the proposal and consider the potential impact on their tax systems. 

Proposed Legislation

Ceisteanna (182)

Fergus O'Dowd

Ceist:

182. Deputy Fergus O'Dowd asked the Minister for Finance his views on an issue regarding a change in the recent Finance Bill (details supplied); and if he will make a statement on the matter. [40051/16]

Amharc ar fhreagra

Freagraí scríofa

The Finance Bill 2016 has been passed by Dáil Éireann and is currently being considered by the Seanad. In Section 52 of the Bill, I have provided for an amendment to section 86 of the Capital Acquisitions Tax Consolidation Act 2003, the section that provides an exemption from capital acquisitions tax on the inheritance or gift of a dwelling house in certain circumstances. I consider that this particular relief has lost focus since its introduction because of changes made to how it operates over the years. The purpose of my amendment is to realign the exemption with its original policy objective i.e. to alleviate the hardship of an inheritance tax liability for a person who inherited a house in which he or she had been living with the deceased and to ensure that the person did not have to sell the house to pay the tax liability. The changes I have proposed will have two principal effects.

Firstly, the dwelling house exemption will only be available for inheritances. With one exception, it will no longer be possible to receive a tax-free gift of a dwelling house. The exception will be where a person gifts a dwelling house to a dependent relative. For this purpose, a dependent relative is a direct relative of the donor, or of the donor's spouse or civil partner, who is permanently and totally incapacitated because of physical or mental infirmity from maintaining himself or herself or who is over the age of 65.

Secondly, the inherited dwelling house must have been the deceased person's principal private residence at the date of his or her death. This requirement will be relaxed in situations where the deceased person had to leave the house before the date of death because of ill health; for example, to live in a nursing home.

If my amendment is accepted by the Oireachtas and enacted in the Finance Bill, it will take effect from the date of enactment. There will not be any provision for transitional arrangements for those people who may have already acquired a dwelling house for another person to live in with the intention of making a gift of the house to that person when the required three-year period of occupation comes to an end. As the provision was intended to alleviate hardship it is not my intention to delay the introduction of the new arrangements to facilitate individuals who intended to make use of the previous arrangements to avoid tax.

Tax Code

Ceisteanna (183)

Paul Murphy

Ceist:

183. Deputy Paul Murphy asked the Minister for Finance if the unemployment benefits paid to former staff of the EU institutions under article 29(a) staff regulations of officials of the European Communities are subjected to PRSI and USC in view of the fact they are on unemployment benefit which is normally exempted when paid by the State; if those persons in receipt of this EU unemployment benefit can avail of the PAYE tax credit on a par with those in receipt of Irish unemployment benefits; and if he will make a statement on the matter. [40052/16]

Amharc ar fhreagra

Freagraí scríofa

Following clarification with the Deputy's Office, it is understood that his question refers to article 28(a) of Staff Regulations of Officials of the European Communities. Under article 12 of the Protocol on the Privileges and Immunities of the European Union (formerly article 13), the unemployment allowance paid to a former member of the temporary staff of the EU institutions under article 28(a)(8) of the EU Staff Regulations is liable to tax for the benefit of the Union. Consequently, no charge to income tax or USC arises in the State. In the circumstances, the question as to whether or not the PAYE tax credit is due does not arise. Furthermore, I am advised by the Minister for Social Protection that, as the payment does not attract income tax, it is not subject to PRSI.

Help-To-Buy Scheme

Ceisteanna (184)

Seán Fleming

Ceist:

184. Deputy Sean Fleming asked the Minister for Finance the situation in respect of persons that are ordinarily resident here but are employed outside of the State in Northern Ireland or England and their income tax is deducted in those areas; if they are eligible to obtain the income tax refunds scheme for up to €20,000 for persons who are first-time purchasers of new houses; and if he will make a statement on the matter. [40056/16]

Amharc ar fhreagra

Freagraí scríofa

I assume the Deputy is referring to the Help to Buy Incentive which is provided for in Finance Bill 2016 and is designed to assist first-time buyers with obtaining the deposit required to purchase or build their first home.

The Incentive will take the form of a refund of income tax (including DIRT) paid in the State by a first-time buyer over the previous 4 tax years. Eligibility for a refund will depend on the particular circumstances of each first-time buyer. 

Where no income tax has been paid in the State by an individual in the 4 tax years prior to application for the Incentive, there will be no tax available to refund. However, where an individual has paid income tax in any of those years, such sum would, subject to the individual meeting the conditions of the Incentive, be available for refund.

Central Bank of Ireland

Ceisteanna (185)

Michael McGrath

Ceist:

185. Deputy Michael McGrath asked the Minister for Finance if the Central Bank is currently considering any application for a licence by a financial service provider hoping to enter the residential mortgage lending market here; and if he will make a statement on the matter. [40103/16]

Amharc ar fhreagra

Freagraí scríofa

The Deputy will be aware that this matter was discussed at the Central Bank's appearance before the Oireachtas Joint Committee on Finance, Public Expenditure and Reform and Taoiseach's meeting on Thursday 8th December. However, the Central Bank has advised that for confidentiality reasons the Central Bank of Ireland is prevented from further discussing applications for authorisation. A full list of authorised institutions is available on the Central Bank's website at http://registers.centralbank.ie/.

Central Bank of Ireland Staff

Ceisteanna (186)

Brendan Griffin

Ceist:

186. Deputy Brendan Griffin asked the Minister for Finance his views on a matter related to the Central Bank (details supplied); and if he will make a statement on the matter. [40115/16]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the Central Bank that staff numbers are expected to grow to 1,631 at end 2016, with planned expansion to 1,801 by end 2017. The 2017 expansion includes dedicated resources to address specific Brexit-related new business needs. The Bank also plans to assess on a regular basis the need for contingency-based extra Brexit-related hiring in response to additional business volumes.

While the Bank can sometimes experience difficulties in hiring and retaining staff in certain areas because there is significant labour market competition, the Governor has previously indicated that where further resources are necessary due to an expanded universe of regulated and supervised firms, the Bank has the ability to effectively re-prioritise where it needs to meet the increased level of demand and also to increase staff numbers as necessary.

Proposed Legislation

Ceisteanna (187)

Michael Moynihan

Ceist:

187. Deputy Michael Moynihan asked the Minister for Finance the name and number of Bills in preparation in his Department and published by his Department since May 2016; the Stage each Bill is at in the Houses of the Oireachtas; the number of Bills from his Department signed into law; and if he will make a statement on the matter. [40135/16]

Amharc ar fhreagra

Freagraí scríofa

One Bill has been published by my Department since May 2016. The details of that Bill are set out as follows:

No. of Bill

Title of Bill

Stage of Bill

83 of 2016

Finance Bill 2016

Seanad Committee Stage was completed on 7 December 2016, Seanad Report Stage is scheduled for 14 December 2016.

Since May 2016 one Act brought forward by my Department has been signed into law - the Finance (Certain EU and Intergovernmental Agreements) Act 2016 (Act No. 13 of 2016) was signed into law on 26 October 2016.

VAT Registration

Ceisteanna (188)

Shane Cassells

Ceist:

188. Deputy Shane Cassells asked the Minister for Finance if he will review the VAT threshold of €37,500 for sole traders providing services (details supplied); and if he will make a statement on the matter. [40159/16]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that VAT is governed by the EU VAT Directive (Council Directive 2006/112/EC), with which Irish VAT law must comply. The thresholds for Ireland and the UK date from accession into the EU and the Directive only provides for the raising of those thresholds by Member States to maintain their value in real terms, that is, they may only be increased in line with inflation. The Irish VAT thresholds were increased to their current values on 1 May 2008. As Central Statistics Office figures show the consumer price index is below the level it reached in 2008, it is not possible to increase the thresholds.

Furthermore, Ireland's VAT registration threshold for traders supplying services is the seventh highest in the EU.

Departmental Offices

Ceisteanna (189)

Marc MacSharry

Ceist:

189. Deputy Marc MacSharry asked the Minister for Finance if he will provide all examples of entire units that have been re-centralised back to Dublin from within his Department; his Department's rationale for such moves; and if Cabinet approval was sought and given in each case. [40477/16]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that my Department has not re-centralised any of the units, for which it is now responsible, following their decentralisation to Tullamore in 2006. However, in addition to units that transferred to the Department of Public Expenditure and Reform on the establishment of that Department in 2011, certain units of my Department have transferred more recently to the National Shared Service Office in Tullamore, which is part of the Department of Public Expenditure and Reform and further such transfers are planned. That would leave a number of small - but important - residual functions belonging  to my Department located in Tullamore and, as this would not be a safe or viable situation, these will be re-centralised to Headquarters in Dublin.

School Curriculum

Ceisteanna (190)

Caoimhghín Ó Caoláin

Ceist:

190. Deputy Caoimhghín Ó Caoláin asked the Minister for Education and Skills the status of the second level religious education programme; if it is an academic study subject, in line with his Department's memo following a meeting with the NCCA on 27 January 1995, confirmed by the NCCA in writing to his Department on 11 April 1995; if the State religious education course at second level is optional for students; and if the teaching of this course must be conducted on an objective basis and not in adherence to any particular belief system, including that of the school patron. [39376/16]

Amharc ar fhreagra

Freagraí scríofa

The Junior Certificate Religious Education syllabus was published in 2000. It is offered by schools as an optional subject at Junior Certificate level.

In 2016, in excess of 27,000 students sat the examination in Religious Education (from a total cohort of approximately 60,000).

The aim of the syllabus is to provide students with a framework for encountering and engaging with the variety of religious traditions in Ireland and elsewhere and the expectation is that it is taught in this spirit.

The guidelines on teaching provided for teachers and schools states explicitly that learning and teaching should set out to promote an understanding and appreciation of why people believe, as well as tolerance and respect for the values and beliefs of all.

The guidelines also refer to the fostering of awareness that the human search for meaning is common to all peoples, of all ages and at all times. It encourages appreciation of the richness of religious traditions while acknowledging the non-religious interpretation of life.

Leaving Certificate Religious Education is also an optional subject for students. In 2016 a total of 1,320 students sat an examination in the subject.

Like its Junior Certificate equivalent, it is a broadly-based course of study focusing on the value of religious belief and on diversity and mutual respect and is of particular relevance for national and global citizenship. The subject calls on the student to explore issues such as meaning and value, the nature of morality, the development and diversity of belief, the principles of a just society, and the implications of scientific progress.

Both courses are designed to be experienced as educationally valuable and coherent programmes, independent of the dominant beliefs in the learning environment.

Education Policy

Ceisteanna (191)

Caoimhghín Ó Caoláin

Ceist:

191. Deputy Caoimhghín Ó Caoláin asked the Minister for Education and Skills the arrangements that should be in place in circumstances in which a second level student opts out of the State religious education course; and his views on whether that should include access to an alternative subject and that being requested to sit at the back of a classroom does not meet the standards of pluralism and inclusivity. [39377/16]

Amharc ar fhreagra

Freagraí scríofa

In relation to the teaching of religion in schools, under the Constitution and in accordance with Section 30 of the Education Act 1998, parents have a right to have their children opt out of religion classes if they so wish.

The manner in which any school ensures that the right to opt out of religion classes is upheld is a matter for the school concerned.

Each individual school must determine the particular arrangements which are most appropriate in its individual circumstances having regard to local issues such as available space, supervision requirements and how the school concerned organises classes etc.

My view is that schools should consult parents and students about such matters as religious education and worship and assess demand rather than continue to assume that all students should participate. Schools need to prepare for situations where a majority of students may wish to withdraw and where religious instruction and worship may be required only by a minority.

The Education (Admission to Schools) Bill 2016, which passed second stage on the 17th November 2016, also includes a specific requirement that school enrolment policies must include details of the school's arrangements for any students who do not wish to attend religious instruction.

I believe this is an important measure which will help ensure transparency from the outset as to how a school will uphold the rights of parents in this regard.

On 5 December 2016, I published the General Scheme of an Education (Parent and Student Charter) Bill 2016. The Government have approved the draft outline of a new law, which will require every school to consult with parents and students, and publish and operate a Parent and Student Charter.

The Parents and Students Charter Bill essentially deals with how schools communicate with parents and will provide a greater opportunity for dealing with such issues.

The publication of this draft legislation will fulfil a key commitment in the Action Plan for Education to improve information and complaint procedures for parents and students relating to schools.

The draft legislation defines the principles that will guide how schools will engage with students and parents. Some of the issues which schools will be required to deal with under the charter include:

- Inviting feedback from students and parents and

- Providing better information about School Management and School Policies.

Following consultation with our education partners, including the National Parents Council (Primary), National Parents Council (Post Primary) and the Irish Second-level Students Union, I will finalise national guidelines on a Parent and Student Charter.

The draft Bill will now go to the Oireachtas Committee on Education and Skills for pre-legislative scrutiny.

Education Policy

Ceisteanna (192)

Caoimhghín Ó Caoláin

Ceist:

192. Deputy Caoimhghín Ó Caoláin asked the Minister for Education and Skills the terms of reference of the NCCA's forthcoming review of the religious course at second level; if it will be impartial as to the beliefs and interests of religious and non-religious students and their parents or guardians; if this review will address both the content and the method of delivery in the State funded school system; and if he will make a statement on the matter. [39378/16]

Amharc ar fhreagra

Freagraí scríofa

There is an existing Junior Certificate syllabus for Religious Education, the aim of which is to provide students with a framework for encountering and engaging with the variety of religious traditions in Ireland and elsewhere.

In accordance with the schedule set out in the Framework for Junior Cycle (2015) a new syllabus specification for junior cycle will be introduced in 2019.

In that context, the NCCA will initiate its review of Junior Cycle Religious Education in the coming year.

The practice of the NCCA in this regard is to initially publish a background paper as part of its review process. The Background Paper for Religious Education will be published in mid 2017 and will be the subject of a public consultation.

The background paper will, among other things:

- describe the learning and teaching experiences of students and teachers as they encounter the existing syllabus;

- detail how the examination of the subject as part of the Junior Certificate has evolved over time and the trends in student achievement in that context;

- explore international trends in Religious Education;

- review any relevant research on the operation of the existing syllabus;

- set out a draft brief for the representative development group which will be formed to develop a new curriculum specification.

The existing syllabus is recognised as impartial in its treatment of the area and it is the intention that the new specification will be developed along similar lines. The rigour and transparency of the development process will ensure that the deliberations of the development group will, at all times, be open to scrutiny. The specification, when drafted, will also be the subject of a public consultation, following which, on the basis of feedback, it will be finalised.

School Accommodation

Ceisteanna (193)

Catherine Murphy

Ceist:

193. Deputy Catherine Murphy asked the Minister for Education and Skills when funding to provide an ASD class in a school (details supplied) will be released; and if he will make a statement on the matter. [39392/16]

Amharc ar fhreagra

Freagraí scríofa

I am pleased to inform the Deputy that the school to which she refers has been approved funding for the conversion of an existing vacant classroom into an ASD Classroom under my Department's Additional Accommodation Scheme 2016.

The project has been devolved for delivery to the school authority and it is now a matter for the school authority to progress the project as quickly as possible. The first tranche of funding will be released when the project goes on site.

Early School Leavers

Ceisteanna (194)

Fiona O'Loughlin

Ceist:

194. Deputy Fiona O'Loughlin asked the Minister for Education and Skills the examination of additional supports to groups working with early school leavers that has taken place; and if he will make a statement on the matter. [39408/16]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy may be aware, policy for school attendance, participation and retention comes within the remit of my colleague the Minister for Children and Youth Affairs. The Programme for a Partnership Government includes a number of commitments in relation to school attendance and completion, including the one referred to by the Deputy in relation to early school leavers.

Officials of my Department will engage with the Department of Children and Youth Affairs and Tusla in any examination of this policy area, and are already committed to working with them on the development of a new School Completion Strategy, which is also a Programme for Government commitment.

My Department has a number of schemes to support young people who have left school early in their continuing engagement with education. These include Youthreach which is an education and training programme targeting in particular those between 16 and 20 years of age who have left the mainstream school system with poor qualifications or none. The Youthreach programme is operated by Education and Training Boards with funding provided by my Department through SOLAS, the Further Education and Training Authority.

Departmental Expenditure

Ceisteanna (195)

Niall Collins

Ceist:

195. Deputy Niall Collins asked the Minister for Education and Skills the total photography costs for his Department per annum since March 2011 inclusive of costs incurred from use of the ministerial allowance, in tabular form; the occasions for which photographers were booked; the photographers used; the breakdown of costs associated with each occasion that a photographer was used; if there is a policy regarding the booking of photographers within his Department; and if he will make a statement on the matter. [39468/16]

Amharc ar fhreagra

Freagraí scríofa

The following tabular statement contains the information requested by the Deputy.

Press Office:

Occasion

Photographer

Cost Breakdown

Total Cost

Net

Vat

Gross

17 October 2016 - Photography for EIB Loan Agreement Signing

Maxwell Photography

98

22.54

120.54

15 September 2016 - Photography for Launch of the Action Plan for Education 2016-2019

Maxwell Photography

798

183.54

981.54

10 June 2016 - Photography for awards to recipients under the Non-mainstream Music Education Bursary Scheme 2016

Maxwell Photography

406

93.38

499.38

03 June 2016 - Photography for announcement regarding Action Plan for Disadvantaged Schools

Maxwell Photography

420

96.6

516.6

15 August 2015 -Photography for Minister Jan O'Sullivan Seal of Office

Maxwell Photography

14

3.22

17.22

29 May 2014 - Photography for Winners of Irish History Competition

Maxwell Photography

294

67.62

361.62

23 May 2014 - Photography for Launch of Irish Second Level Students Union (ISSU)

Maxwell Photography

336

77.28

413.28

2 December 2013 - Photography for Launch of Digital Strategy for Schools

335

69.93

404.93

7 October 2013 - Photography with Brazilian students studying in Ireland ahead of Minister Quinn's trade mission to Brazil

Maxwell Photography

126

28.98

154.98

6 September 2013 - Photography with National Parents Council to publicise anti-bullying funding available to parents

Maxwell Photography

140

32.2

172.2

24 July 2013 - Photography with Migrant Rights Centre Ireland to publicise beneficial changes to third level fees for migrant students

Maxwell Photography

126

28.98

154.98

12 June 2012 - Photography for visit of the UN Special Representative on Violence Against Children to participate in an international jury to oversee the design competition of a memorial to victims of childhood abuse in institutions in Ireland

Fennel Photography

245

56.35

301.35

30 June 2011 - Copies of photographs of a school project and their use on an A1 display board for the joint RIAI/Department colloguium on school design

Donal Murphy Photography

315

66.15

381.15

TOTAL

4479.77

In addition to this a sum of approximately €7,400 was paid in July 2014 by my Department for the restoration, framing and installation of photographs in order to establish a photo gallery of Ministers and Secretaries General who have served in the Department. 2014 marked the 90th anniversary of the Department in its modern form since the establishment of the Ministers and Secretaries Act, 1924.

My Department uses external photographers sparingly with a view to keeping costs to a minimum and regularly uses its own facilities and staff to take photographs in house. My Department adheres to appropriate procurement guidelines when engaging the use of external photography services.

Departmental Reports

Ceisteanna (196)

Niall Collins

Ceist:

196. Deputy Niall Collins asked the Minister for Education and Skills the external consultant reports commissioned by his Department since March 2011 per annum, in tabular form; the costs per report; the company involved; the title of the report; and the publication date. [39484/16]

Amharc ar fhreagra

Freagraí scríofa

Details of all consultancy payments made by my Department for the years 2011, 2012, 2013, 2014 and 2015 are available on the Department's website http://www.education.ie/en/Publications/Corporate-Reports/Financial-Reports/Expenditure-on-Consultancy/.

Information in relation to consultancy expenditure is compiled annually in respect of the previous year. Details for the year 2016 will be collated in early 2017 and will be published on the website during Quarter 1, 2017.

Public Relations Contracts Data

Ceisteanna (197)

Niall Collins

Ceist:

197. Deputy Niall Collins asked the Minister for Education and Skills the details of the use of external public relations firms employed by his Department per annum since March 2011 in tabular form; the list of uses of the external public relations firm; the internal Department policy with regard to employing external groups; and if he will make a statement on the matter. [39500/16]

Amharc ar fhreagra

Freagraí scríofa

In relation to my Department's policy for the engagement of external expertise, this is generally only considered where the matters involved require expert skills or capabilities that are not readily available within my Department. Such engagement is done in accordance with the provisions of the Department of Finance "Guidelines for the Engagement of Consultants and other External Support by the Civil Service".

The information sought by the Deputy in respect of the period from 2014 to October 2016 is set out in the table. This information is not readily available for the period prior to 2014.

The table provides details of external public relations firms employed by my Department:

Year

Name of Firm

Purpose

2014

Mitchell-Kane, Belfast

Consultancy, Creation of brand, guidelines and logo

2014

ZOO Digital, D2

Creation of online banner advertising

Design,Development and project management of website

Set up Hosting for 1 year

2014

Phd, Clonskeagh, D14

Digital advertising and online media awareness campaign

2014

Prontaprint

Printing of Flyers and Business Cards

2014

Careers Unlimited

Stand at Jobs Expo 2014, Cork and Dublin

2014

Gds, Tallaght

Pull-up stands for graphic display

2014

Carr Communications

Interview board training & interviewee skills training

2015

Carr Communications

Interview board training & interviewee skills training

2015

Phd, Clonskeagh, D14

Digital advertising and online media awareness campaign

2015

Zoo Digital D2

Skills to Work website

2016

Carr Communications

Interview board training & interview skills training

2016

Zoo Digital D2

ToolTip Skills to Work website pop-up installation

2016

Carr Communications

To provide professional advice on communications support to develop an information campaign on reform initiatives in the second level school system

2016

Carr Communications

Communications/interview skills training and Communications workshop

2016

Career Zoo

Cost of stand space at Career Zoo, IFSC

Ministerial Correspondence

Ceisteanna (198)

John Brady

Ceist:

198. Deputy John Brady asked the Minister for Education and Skills if he has used any private unsecured e-mail accounts for official business; and if he will make a statement on the matter. [39582/16]

Amharc ar fhreagra

Freagraí scríofa

I have several email addresses including an Oireachtas address, a number of Department of Education & Skills addresses and a personal email address, each of which is used as appropriate. On occasion in the past I have used my personal email account for non sensitive official correspondence.

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