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Tuesday, 7 Feb 2017

Written Answers Nos. 172-198

Help-To-Buy Scheme Eligibility

Ceisteanna (172)

Niall Collins

Ceist:

172. Deputy Niall Collins asked the Minister for Finance if he will address the case of a person (details supplied) with regard to an application for the help-to-buy scheme; and if he will make a statement on the matter. [5467/17]

Amharc ar fhreagra

Freagraí scríofa

I am advised by the Revenue Commissioners that the matter in the case of the person concerned relates to that of a self-build property and whether the building in question meets the definition of qualifying residence for the purposes of the Help To Buy scheme.

Section 477C(1) of the Taxes Consolidation Act 1997 defines a qualifying residence as:-

- a new building which was not, at any time, used, or suitable for use, as a dwelling, or

- a building which was not, at any time, in whole or in part, used, or suitable for use, as a dwelling and which has been converted for use as a dwelling.

I am advised by the Revenue Commissioners that, on the basis of the information supplied, it is unlikely that the requirements of the legislation are satisfied in this instance.  Additional evidence will be required to facilitate further consideration of the matter. In that context, I am advised by the Revenue Commissioners that direct contact will be made with the person concerned very shortly.

Question No. 173 answered with Question No. 147.

Banking Sector Regulation

Ceisteanna (174)

James Browne

Ceist:

174. Deputy James Browne asked the Minister for Finance if a bank (details supplied) received funding from another bank which is partially owned by the UK Government; his views on whether this amounts to state aid by the UK Government to the bank operating here; and if he will make a statement on the matter. [5608/17]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the European Commission (Directorate-General for Competition) is in charge of ensuring that State aid complies with EU rules.

However, I am aware that RBS did receive State aid from the British Government. This aid, which required a significant restructuring of RBS, was approved by the European Commission in December 2009. In its approval the Commission would have taken into account all activities of RBS and, by extension, Ulster Bank. In addition, any potential distortions of competition were taken into account in the Commission's approval.

Mortgage Insurance

Ceisteanna (175)

Seán Fleming

Ceist:

175. Deputy Sean Fleming asked the Minister for Finance if his attention has been drawn to the fact that certain banks are no longer giving card protection to persons once they reach 65 years of age; his views on whether such practice is fair and discriminatory on age grounds (details supplied); and if he will make a statement on the matter. [5638/17]

Amharc ar fhreagra

Freagraí scríofa

I believe the Deputy is referring to credit card payment protection insurance.  In that context, I have been advised by the Central Bank that Payment Protection Insurance (PPI) is an insurance policy that covers the monthly debt repayment, for a limited period, on a lending product in the event that the borrower loses income.  PPI policies vary depending on the seller, the insured and the related borrowing. 

I understand from the Central Bank that PPI on credit card products generally provide for payment of a specified number of debt repayments or minimum monthly credit card payments in the event of loss of income due to specific causes.  PPI policies generally limit cover to those policyholders over 18 and under 65. Such a term would be provided for under the terms and conditions of the policy.  In the event where cover is not provided past 65, the Central Bank has confirmed that it would consider it in the consumer's best interest that the firm take appropriate action to notify the policyholder that they no longer meet the eligibility criteria specified under the policy.

There is no financial services legislation which obliges regulated entities to offer products to consumers over or under a certain age.  Equality legislation, including potential discrimination on age grounds, is a matter for my colleague, the Tánaiste and Minister for Justice and Equality.

Question No. 176 answered with Question No. 166.
Questions No. 177 answered with Question No. 147.
Question No. 178 answered with Question No. 148.

Corporation Tax Regime

Ceisteanna (179)

Thomas P. Broughan

Ceist:

179. Deputy Thomas P. Broughan asked the Minister for Finance the discussions that are taking place regarding protecting Ireland's corporation tax levels following Brexit; and if he will make a statement on the matter. [5870/17]

Amharc ar fhreagra

Freagraí scríofa

Taxation is a sovereign Member State competence and decisions at Council require unanimity.  Ireland's sovereignty on tax matters is not affected by Brexit and therefore there have been no discussions at EU level around the impact Brexit will have on Ireland's corporation tax.

Mortgage Interest Relief Application

Ceisteanna (180)

Eugene Murphy

Ceist:

180. Deputy Eugene Murphy asked the Minister for Finance the way in which a TRS payment that is being deduced from a mortgage in arrears can be cancelled by the mortgage provider without notice from that provider, thus increasing the arrears and burden on the mortgage owner; and if he will make a statement on the matter. [5885/17]

Amharc ar fhreagra

Freagraí scríofa

Section 244 of the Taxes Consolidation Act 1997 provides for mortgage interest relief (MIR) in respect of qualifying interest paid in a tax year.

The allowable relief is based on the actual amount of interest paid by the borrower. For example, where the borrower pays the correct mortgage amount in accordance with the terms of the loan then the full MIR entitlement is applied to the loan by the mortgage provider as tax relief at source (and subsequently reclaimed from the Revenue Commissioners).

Where the borrower does not make payments or pays less than the full amount of interest due, then the MIR entitlement is reduced to reflect the actual amount of interest paid.  If the borrower subsequently repays the arrears then the appropriate MIR will be paid subject to the ceiling (maximum amount of interest allowable) for the year in which the payment is made.

Common Consolidated Corporate Tax Base Proposals

Ceisteanna (181)

Jim O'Callaghan

Ceist:

181. Deputy Jim O'Callaghan asked the Minister for Finance his views on CCCTB; if the matter has been raised recently with the European Commission and-or the Council of Ministers and, if so, their response; and if he will make a statement on the matter. [5911/17]

Amharc ar fhreagra

Freagraí scríofa

The European Commission's proposal for a Common Consolidated Corporate Tax Base was published in October and 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 the December ECOFIN, Council Conclusions were approved in respect of the Commission's wider package which includes the CCCTB proposal but there was no specific discussion of the proposals at that meeting. The European Commission was represented at both of those meetings.

The CCCTB is a complex and detailed proposal and Member States will need to fully analyse and consider its potential impact on national tax systems.  Member States will discuss and debate the various aspects of the proposal in the relevant tax working parties.  Ireland will constructively engage with the proposal while assessing whether it is in line with our long term interests. 

Motor Insurance Regulation

Ceisteanna (182)

Brendan Griffin

Ceist:

182. Deputy Brendan Griffin asked the Minister for Finance his views on the fact that insurance companies are refusing to insure taxi drivers with six points or more on their driving licence; if his Department will intervene to ensure this practice ceases; and if he will make a statement on the matter. [5953/17]

Amharc ar fhreagra

Freagraí scríofa

As Minister for Finance, I am responsible for the development of the legal framework governing financial regulation.  Neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept.  This position is reinforced by the EU framework for insurance which expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products.  Consequently, I am not in a position to direct insurance companies to provide cover to categories of drivers that may have a certain number of penalty points.

I am advised that insurers use a combination of rating factors in making their individual decisions on whether to offer cover and what terms to apply, including the age of the driver, the type and age of car, the claims record, driving experience and penalty points of the driver, the number of drivers, how the car is used, etc.  My understanding is that insurers do not all use the same combination of rating factors, and as a result prices and availability of cover varies across the market. In addition, insurance companies will price in accordance with their own past claims experience. 

Insurance Ireland operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance. In the event that a person is unable to obtain a quotation for motor insurance or feels that the premium proposed or the terms are so excessive that it amounts to a refusal to give them motor insurance, they should contact Insurance Ireland, 5 Harbourmaster Place, IFSC, Dublin 1, Telephone +353 1 6761820, quoting the Declined Cases Agreement. 

Tax Code

Ceisteanna (183)

Noel Rock

Ceist:

183. Deputy Noel Rock asked the Minister for Finance the position regarding the Government's attempts to remove Ireland from a blacklist of tax havens listed by the Brazilian Government; and if he will make a statement on the matter. [5956/17]

Amharc ar fhreagra

Freagraí scríofa

The Irish ambassador to Brazil is leading our engagement with the Brazilian Federal Revenue Service.  Officials from the Department of Finance, the Revenue Commissioners and the Department of Foreign Affairs and Trade are in close contact with the ambassador and supporting these efforts. 

As I previously informed the House, the Brazilian Federal Revenue Service have agreed to meet a technical delegation from the Department of Finance and the Revenue Commissioners to discuss Brazil's inclusion of Ireland on its tax list. The details of this technical delegation are being finalised.  Our technical delegation will seek to fully explain our corporate tax system and outline that we believe it is wholly inappropriate for Ireland to be included on this list. 

I should add that Brazilian Federal Revenue Service have made clear that they do not consider Ireland to be a tax haven.  I strongly reject allegations that we are a tax haven. Ireland does not meet any of the international standards for being considered a tax haven. Ireland is fully compliant with all international best practice in the areas of tax transparency and exchange of information. Ireland's corporate tax policies are designed to attract real and substantive operations to Ireland. Ireland has not been and will never be a brass plate location. Ireland only has and wants real substantive foreign direct investment, the kind that brings real jobs and investment.

 Ireland is an active participant in global work to reform the international corporate tax system. We have implemented country-by-country reporting, agreed the Anti-Tax Avoidance Directive and are working towards the implementation of the remaining OECD base erosion and profit sharing, BEPS, recommendations both domestically and internationally. On Budget Day I published an update on Ireland's international tax strategy that highlights our continuing efforts in this regard.

Tax Reliefs Availability

Ceisteanna (184)

Willie O'Dea

Ceist:

184. Deputy Willie O'Dea asked the Minister for Finance if tax relief will be introduced for graduate entry medicine students on the repayment of their student loans, as in the case of a person (details supplied); and if he will make a statement on the matter. [5968/17]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy will be aware, the Graduate Entry Medicine (GEM) programme provides undergraduate medical education of four years duration to individuals who have previously completed an alternative undergraduate degree. It has been developed to produce medical graduates with the ability to successfully undertake an internship and thereafter to gain full registration with the Medical Council. The programme is supported by a combination of student fees, State funding and other income.

I previously considered the proposal for the introduction of a tax relief for GEM loans in the context of Budget 2015. At the time, however, I decided that the tax system is not the appropriate way to address the affordability of the GEM programme. The affordability and funding of undergraduate medical education is in the first instance a matter for the Department of Education and Skills, having due regard to the needs and requirements of the health system for medical practitioners.

At the time my officials raised several issues concerning this suggestion. These include the fact that students that are undertaking GEM courses of study will already have benefitted from State support for their primary undergraduate degree and that the proposal could also be seen to discriminate against students pursuing other further academic studies who would inevitably seek a similar tax relief for loan repayments. In addition, any proposed tax relief for GEM programme loans would also need to be extended to similar GEM programmes in all EU Member States.

I would point out that a scheme of tax relief already exists for qualifying 'tuition' fees paid by an individual for a third level education course, including postgraduate courses, up to a cap of €7,000 per annum. The GEM programme is an approved course for the purpose of this tax relief, and therefore students on this programme can already avail of this general relief.

Tax Reliefs Availability

Ceisteanna (185)

Pat Deering

Ceist:

185. Deputy Pat Deering asked the Minister for Finance if he will consider introducing an initiative similar to the previous section 23 tax reliefs as a tool for revitalising rural towns; and if he will make a statement on the matter. [5969/17]

Amharc ar fhreagra

Freagraí scríofa

The recently launched "Realising our Rural Potential: Action Plan for Rural Development" by the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs contains a detailed list of actions and priorities with a view to revitalising rural Ireland generally. This effort is being led by the Minister for Arts, Heritage, Regional, Rural and Gaeltacht Affairs in conjunction with Ministers and officials from other Departments, as well as the Local Authorities and a range of other stakeholders.

A variety of actions included in this plan aim to assist in improving rural towns and making rural Ireland a better place to live. These include the Town and Village Renewal Scheme, under which funding of up to €12 million per annum is available to revitalise rural towns and villages, while there is also a commitment to develop and pilot an initiative to encourage increased residential occupancy in town and village centres.

With regard to introducing a specific tax relief to assist in revitalising rural towns as suggested by the Deputy, EU State Aid rules make it difficult to introduce tax reliefs that target specific geographic areas while excluding others. The Deputy may be aware of the difficulties that my Department encountered in relation to obtaining state aid approval from the European Commission for the Living City initiative. Obviously, the provision of a tax relief that was applicable on a nationwide basis, would be less targeted and potentially damaging to rural towns.

In addition, the Section 23 tax reliefs to which the Deputy refers have proven very costly to the State. Two extensive reviews of property taxation incentives were undertaken by independent economic consultants Goodbody and Indecon in 2005, which recommended that the vast majority of these initiatives be ceased. These recommendations were followed and most of these schemes have been gradually phased out of the tax code since 2006.  I am not in favour of their reintroduction at this time.

Pension Provisions

Ceisteanna (186)

Richard Boyd Barrett

Ceist:

186. Deputy Richard Boyd Barrett asked the Minister for Finance the way in which a person (details supplied) can obtain a greater annuity from their PRSA; and if he will make a statement on the matter. [5993/17]

Amharc ar fhreagra

Freagraí scríofa

I am informed by Revenue that section 787G of the Taxes Consolidation Act 1997, permits a holder of a Personal Retirement Savings Account (PRSA) to transfer his/her PRSA to a Revenue approved occupational pension scheme. Where such a transfer occurs the assets transferred become subject to the rules of the occupational pension into which they are transferred. The receiving occupational pension scheme can be a defined benefit scheme or a defined contribution scheme.

In the particular case referred to in this parliamentary question the PRSA assets were transferred to the holder's defined benefit occupational pension scheme. At retirement the individual concerned received the maximum tax free lump sum in accordance with pension tax legislation and the rules of the scheme. The only option available under pension tax legislation with regard to the remaining balance (that is, the amount over and above the tax free lump sum) is to purchase an open market annuity. It is not permissible under pension tax legislation to invest funds from defined benefit pension schemes in an Approved Retirement Fund (ARF) or an Approved Minimum Retirement Fund (AMRF). It is also not permissible under the legislation to take the remaining balance in a defined benefit scheme as a taxable lump sum.

I am informed by Revenue that this information was provided to the individual concerned in correspondence in April and December 2016.

Financial Services Regulation

Ceisteanna (187)

Catherine Murphy

Ceist:

187. Deputy Catherine Murphy asked the Minister for Finance his views on whether, when regulation 1606 of 2002 was signed into law, the concept of prudence never allowed banks to record loans above the amounts the bank expected to recover; if this concept remains the same now as it did in 2002; and if he will make a statement on the matter. [6000/17]

Amharc ar fhreagra

Freagraí scríofa

Regulation (EC) No. 1606/2002 of the European Parliament (the Regulation) requires all listed European companies to prepare their consolidated financial accounts in accordance with EU adopted International Financial Reporting Standards (IFRS) - formerly known as International Accounting Standards (IAS) -  for accounting periods commencing on or after 1 January 2005.

The Regulation was given full effect in Ireland by S.I. No. 116 of 2005 European Communities (International Financial Reporting Standards and Miscellaneous Amendments) Regulations 2005.

An IFRS adopted in the EU must result in the presentation of a true and fair view of the financial position. Recital 9 of the Regulation states "To adopt an international accounting standard for application in the Community, it is necessary firstly that it meets the basic requirement of the aforementioned Council Directives, that is to say that its application results in a true and fair view of the financial position and performance of an enterprise this principle being considered in the light of the said Council Directives without implying a strict conformity with each and every provision of those Directives; secondly that, in accordance with the conclusions of the Council of 17 July 2000, it is conducive to the European public good and lastly that it meets basic criteria as to the quality of information required for financial statements to be useful to users."

Article 3(2) of the Regulation and paragraph 17 of IAS 1 (adopted for use in EU) states that for financial statements to be fairly presented they must be relevant, reliable, comparable and understandable. IAS 1 paragraph 19 references the 2001 Framework (as opposed to the Conceptual Framework) which includes a section on prudence. The Framework states that "uncertainties are recognised by the disclosure of their nature and extent and by the exercise of prudence in the preparation of the financial statements. Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates required under conditions of uncertainty, such that assets or income are not overstated and liabilities or expenses are not understated."

IAS 39 (adopted for use in EU) requires loans to be measured at amortised cost using the effective interest method. It also requires the use of an incurred loss approach for the calculation of impairment provisions on loans resulting in impairment provisions being recognised only when losses are incurred and not before then. Under the incurred loss approach an entity assesses at the end of each reporting period whether there is objective evidence that a loan or group of loans is impaired. IAS 39 states that a loan is impaired and impairment losses are incurred if there is "objective evidence" of impairment as a result of one or more events that occurred after the exposure was created ("the loss event") and that the loss event has an impact on the estimated future cash flows of the loans and these cash flows can be reliably estimated.

In April 2009, the G20 leaders called on "the accounting standard setters to work urgently with supervisors and regulators to improve standards on valuation and provisioning and achieve a single set of high-quality global accounting standards".  In this regard the International Accounting Standards Board (IASB) issued a new accounting standard for Financial Instruments, IFRS 9, which will replace IAS 39. IFRS 9 introduces a new regime for impairment provisioning and imposes an Expected Credit Loss approach to provisioning as opposed to the incurred loss approach that is currently required by IAS 39. IFRS 9 is applicable for accounting periods starting on or after 1 January 2018.

The Irish Auditing and Accounting Supervisory Authority (IAASA) is the independent body responsible for the examination and enforcement of certain listed entities' (entities whose securities have been admitted to trading on a regulated market situated, or operating, within the EU) periodic financial reporting.

Mortgage Arrears Rate

Ceisteanna (188)

Michael McGrath

Ceist:

188. Deputy Michael McGrath asked the Minister for Finance the amount of warehoused mortgage debt under the split mortgage solution for both principal dwelling homes and buy-to-let mortgages on an aggregate basis and by financial institution; and if he will make a statement on the matter. [6023/17]

Amharc ar fhreagra

Freagraí scríofa

I am informed by the Central Bank that it does not publish information in the format requested.  However I would refer the Deputy to the Central Bank's quarterly publication on Residential Mortgage Arrears and Repossessions Statistics which includes details on total balances for split mortgage solutions.  The most recent publication is for Quarter 3 2016 and is available at the following link  http://www.centralbank.ie/polstats/stats/mortgagearrears/Documents/2016q3_ie_mortgage_arrears_statistics.pdf.  For the total balance on loans that have been restructured as Split Mortgages to end-September 2016 please see Table 2 for Principal Dwelling Houses and Table 3 for Buy-to-Let mortgage accounts.   

Tax Code

Ceisteanna (189, 190, 191, 192)

Michael McGrath

Ceist:

189. Deputy Michael McGrath asked the Minister for Finance when NAMA started using the section 110 tax structure; the purpose of NAMA using this structure; and if he will make a statement on the matter. [6043/17]

Amharc ar fhreagra

Michael McGrath

Ceist:

190. Deputy Michael McGrath asked the Minister for Finance if he will provide an estimate for each year that NAMA was using the section 110 tax structure of the amount of corporation tax it saved as a result; and if he will make a statement on the matter. [6044/17]

Amharc ar fhreagra

Michael McGrath

Ceist:

191. Deputy Michael McGrath asked the Minister for Finance the details of the approval process within NAMA of the use of the section 110 tax structure; if the attention of the NAMA board was drawn to the use of it and if it approved the structure; and if he will make a statement on the matter. [6045/17]

Amharc ar fhreagra

Michael McGrath

Ceist:

192. Deputy Michael McGrath asked the Minister for Finance when his attention was drawn to the fact that NAMA was using the section 110 tax structure; and if he will make a statement on the matter. [6046/17]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 189 to 192, inclusive, together.

NAMA's tax affairs, and the legal structures it utilises to carry out its mandate, are a matter for NAMA to determine within the perimeter of its mandate and applicable law, including tax law.  As we know the establishment of Section 110 companies is completely legal as it is permitted under Irish law and tax codes.  As we also know, this House recently moved to change legislation governing the tax treatment of certain activities carried out within Section 110 companies.

In 2009, prior to passing the NAMA Act and prior to the establishment of NAMA, as part of the efforts of the Government of the time in planning for NAMA, Section 110 company structures were evaluated, considered and adopted as being central to ensuring tax neutrality and respecting the tax equivalent treatment of NAMA as a commercial body.

In 2010, resulting from this planning, NAMA established its Group structure which included a number of Section 110 companies.  I am advised that the proposed structure was first presented to the NAMA Board in February 2010 and was formally approved by the Board in June 2010. The Revenue Commissioners were informed of the proposed structure in 2010 and raised no objection to it.

It is important to note that NAMA's use of Section 110 structures is not new information.  NAMA has repeatedly and publicly disclosed its utilisation of SPVs, which include Section 110 structures in its Annual Reports.  The C&AG has also been aware of NAMA's use of Section 110 company structures since NAMA's inception.  In October 2010, the C&AG published its Special Report entitled "National Asset Management Agency - Acquisition of Bank Assets."  Appendix E within this report outlines in detail NAMA's Group Structure and its use of Section 110 Companies.  It also contains a detailed description of the principal tax benefits that accrue to a qualifying Section 110 company.  This report is publically available at: https://www.nama.ie/fileadmin/user_upload/SpecialReportNAMAAcquisitionOfBankAssetsOct2010.pdf.

NAMA's accounts have been audited, since inception, by the C&AG and filed with Revenue and reflect activity by NAMA that is, and has been, operating in full compliance with the tax code.  Following the change that we, as a legislature, made to the tax law governing Section 110 companies last year, NAMA paid €158 million to the Revenue Commissioners as a preliminary tax payment to reflect its expected tax obligations under this new tax regime. Thus, NAMA has always and continues to act in accordance with tax law.  Through this payment, NAMA is now simply moving, as would be expected, to operate in line with the recent change to tax legislation. Under Section 214 of the NAMA Act, NAMA, the Agency - which owns 49% of the NAMA Group companies, is exempt from income tax, corporation tax and capital gains tax.  NAMA Group companies, which contain all of the assets, liabilities and activities of NAMA, do not benefit from such an exemption and are tax-equivalent to any other market operator.

The tax exemption of the NAMA Agency does not adversely affect the Exchequer given that any surplus generated by the NAMA Group companies will accrue to the NAMA Agency and will vest in the State on a tax neutral basis.

The purpose of utilising Section 110 companies was to ensure that there was no unnecessary cash leakage from within the NAMA Group. This is no different to any other market operator.  In NAMA's case, this was particularly important given the need to redeem guaranteed senior debt expeditiously and also the need to apply available cashflow to fund development projects ultimately intended to preserve and enhance the State's return from acquired assets, as required by Section 10 of the NAMA Act. Under an alternative tax regime, the amounts applied by NAMA towards debt redemption and development funding may well have been different. However, I do not think that it is useful to engage in hypothetical speculation on what may have happened if a different tax regime had been in place prior to 2016.  Finally, I would also remind the Deputy that all NAMA proceeds, whether through tax payments or the return of NAMA's surplus at dissolution, are transferred to the State.

Tax Code

Ceisteanna (193)

Michael McGrath

Ceist:

193. Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to whether any other State bodies or agencies, apart from NAMA, under his Department's remit have been using the section 110 tax structure; and if he will make a statement on the matter. [6047/17]

Amharc ar fhreagra

Freagraí scríofa

Having consulted with the eighteen bodies under the aegis of the Department of Finance, I have been advised that in addition to NAMA, the National Treasury Management Agency (NTMA) and IBRC (in Special Liquidation) are the only other bodies which have been using the section 110 tax structure. As controller and manager of the Ireland Strategic Investment Fund, the NTMA is party to a number of investments which involve section 110 tax structures.  Prior to liquidation I am aware that IBRC had set up section 110 companies but the Special Liquidators have confirmed that no section 110 companies have been set up since their appointment in February 2013.

Tax Rebates

Ceisteanna (194)

Willie Penrose

Ceist:

194. Deputy Willie Penrose asked the Minister for Finance the position regarding a refund of taxes for a person (details supplied) in County Kildare; and if he will make a statement on the matter. [6124/17]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that they have no record of any outstanding request for a refund of taxes from the person concerned.

Balancing Statements issued to the person concerned for the years 2013, 2014 and 2015.  For the year 2016 the most efficient method to request a review is for the person concerned to register for Revenue's online service myAccount.  When he receives his P60 for 2016 he will then be able to request a review online if he believes that he may have overpaid tax.

Brexit Issues

Ceisteanna (195, 248)

John Lahart

Ceist:

195. Deputy John Lahart asked the Minister for Education and Skills if a strategy for the education sector will be developed in relation to Brexit (details supplied). [5348/17]

Amharc ar fhreagra

Thomas P. Broughan

Ceist:

248. Deputy Thomas P. Broughan asked the Minister for Education and Skills the preparations his Department is making for Brexit and its impact on the third level sector; and if he will make a statement on the matter. [5874/17]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 195 and 248 together.

My Department continues to work on risk assessment and contingency planning for Brexit and is participating in the Inter-Departmental Senior Officials Group that is preparing the response to the outcome of the UK referendum and that serves the Cabinet Committee on Brexit.  My Department actively participates on two of Six Sectoral Brexit Workgroups established to provide key sectoral or thematic advices to the Cabinet Committee and Government. It chairs the Education and Research Subgroup of the Economy and Trade Workgroup, with members representing State bodies concerned with education, jobs, research/innovation, and science.

My Department held an Education sector stakeholder forum on 14 November 2016 to outline plans for the Department’s ongoing engagement with the sector in its preparations for the Brexit negotiation phase. Following this plenary event my Department convened consultation fora for the schools sector, the further education and training sector and the higher education and research sector.  These events facilitated the widest possible involvement of stakeholders across our education system and facilitated my Department in achieving a fuller understanding of their issues and concerns as we continue to plan for the UK’s exit from the EU.

Input from all three education sectors is being analysed and will feed into preparations for the next All-Island Civic Dialogue on 17 February 2017. The Department will continue to develop and refine scenario plans for a range of Brexit scenarios and their impact on the education and research sector. 

Among the key issues identified by the Education and Research Subgroup and raised at the higher education consultation forum were Brexit's likely impact on UK/Ireland research collaboration and partnerships between education institutions and enterprise, as well as the implications for EU funding for research.

Research collaboration between Irish and UK research teams on EU funded projects has been extensive and mutually beneficial. The UK is Ireland’s second largest research partner under Horizon 2020, (after Germany) with 892 collaborative links in successful projects. Under the EU’s Research Framework Programme 7, 72% of the total Irish drawdown was for projects involving a UK partner.

A further meeting of the Education and Research Subgroup of the Economy and Trade Work Group is proposed for February and will principally reflect on the results of stakeholder consultations with a view to informing strategy and responses.

The Government will seek to maintain to the greatest extent possible existing East-West and North-South research collaboration. There may also be new research opportunities for Ireland as a remaining member of the EU and participant in the Horizon 2020 programme to build new collaborations with industry. These opportunities will be maximised. The Government will work constructively to maintain the greatest possible links and co-operation between the EU and the UK in access to EU programmes.

As regards international students, the ongoing consultation process and the planning work by my Department has identified risks and opportunities around this area.  In addition to our ongoing stakeholder consultations on Brexit, the Government's new International Education Strategy, Irish Educated, Globally Connected, 2016-2020 was published last October. The High level group on International education (HLG), which comprises all stakeholders has been tasked with monitoring the overall implementation of the actions in the strategy. The HLG will also review any opportunities or threats that emerge during the Brexit negotiations and propose any actions that need to be taken in response to these threats or opportunities.

Tourism Data

Ceisteanna (196, 197, 198, 200, 201, 205, 206, 207, 208, 214, 215, 217, 218, 219, 220, 221, 223, 224, 225, 227, 228, 229, 233, 234, 235, 236, 237, 243, 244, 245, 246, 250, 251, 252)

Margaret Murphy O'Mahony

Ceist:

196. Deputy Margaret Murphy O'Mahony asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated in the Cork south west constituency in 2015 and 2016; the amount of funding allocated to tourism and hospitality skills training; the agency or Government body which has responsibility for same; and if he will make a statement on the matter. [5436/17]

Amharc ar fhreagra

Eamon Scanlon

Ceist:

197. Deputy Eamon Scanlon asked the Minister for Education and Skills the amount of funding that was allocated to tourism and hospitality skills training in 2015 and 2016 in counties Sligo and Leitrim; and if he will make a statement on the matter. [5564/17]

Amharc ar fhreagra

Kevin O'Keeffe

Ceist:

198. Deputy Kevin O'Keeffe asked the Minister for Education and Skills the agency or Government body which has full responsibility for hospitality and tourism skills development policy here; if his attention has been drawn to the fact that the restaurants and food sectors here are facing a crisis shortage of chefs and skilled hospitality staff and a lack of trained staff to resource these businesses; and if his attention has been further drawn to the view of the restaurant and food service sector that there is an urgent need for the development of a State agency which specialises in the delivery and training of hospitality and tourism skills development, similar to that of CERT which was disbanded in 2003. [5592/17]

Amharc ar fhreagra

Michael Moynihan

Ceist:

200. Deputy Michael Moynihan asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to County Cork in 2015 and 2016; and if he will make a statement on the matter. [5462/17]

Amharc ar fhreagra

Paul Kehoe

Ceist:

201. Deputy Paul Kehoe asked the Minister for Education and Skills the amount of funding that was allocated to the Wexford constituency for tourism and hospitality skills training in 2015 and 2016; the agency or Government body that has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5359/17]

Amharc ar fhreagra

Niall Collins

Ceist:

205. Deputy Niall Collins asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to Limerick county in 2015 and 2016; and if he will make a statement on the matter. [5403/17]

Amharc ar fhreagra

Niall Collins

Ceist:

206. Deputy Niall Collins asked the Minister for Education and Skills the amount of funding allocated to Limerick county for tourism and hospitality skills training in 2015 and 2016 by his Department; and if he will make a statement on the matter. [5407/17]

Amharc ar fhreagra

Niall Collins

Ceist:

207. Deputy Niall Collins asked the Minister for Education and Skills the lead Department for hospitality and tourism skills development policy here; and the agency or Government body which has oversight and responsibility in this area. [5409/17]

Amharc ar fhreagra

Margaret Murphy O'Mahony

Ceist:

208. Deputy Margaret Murphy O'Mahony asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated in the Cork South West constituency in 2015 and 2016; the amount of funding allocated to tourism and hospitality skills training; and the agency or Government body which has responsibility for same; and if he will make a statement on the matter. [5432/17]

Amharc ar fhreagra

John Curran

Ceist:

214. Deputy John Curran asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to the Dublin Mid-West constituency in 2015 and 2016; the amount of funding allocated to Dublin mid west for tourism and hospitality training; and if he will make a statement on the matter. [5476/17]

Amharc ar fhreagra

John Curran

Ceist:

215. Deputy John Curran asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here. [5479/17]

Amharc ar fhreagra

Eamon Scanlon

Ceist:

217. Deputy Eamon Scanlon asked the Minister for Education and Skills the number of tourism and hospitality skills training positions that were allocated by his Department in the Sligo-Leitrim constituency in 2015 and 2016; and if he will make a statement on the matter. [5554/17]

Amharc ar fhreagra

Eamon Scanlon

Ceist:

218. Deputy Eamon Scanlon asked the Minister for Education and Skills the amount of funding that was allocated to tourism and hospitality skills training in 2015 and 2016 in the Sligo-Leitrim constituency; and if he will make a statement on the matter. [5555/17]

Amharc ar fhreagra

Eamon Scanlon

Ceist:

219. Deputy Eamon Scanlon asked the Minister for Education and Skills the body or agency under the aegis of his Department which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5562/17]

Amharc ar fhreagra

Kevin O'Keeffe

Ceist:

220. Deputy Kevin O'Keeffe asked the Minister for Education and Skills the number of tourism and hospitality skills training positions that were allocated to the Cork East constituency in 2015 and 2016. [5588/17]

Amharc ar fhreagra

Kevin O'Keeffe

Ceist:

221. Deputy Kevin O'Keeffe asked the Minister for Education and Skills the amount of funding that his Department allocated to the Cork East constituency for tourism and hospitality skills training in 2015 and 2016. [5590/17]

Amharc ar fhreagra

Michael Harty

Ceist:

223. Deputy Michael Harty asked the Minister for Education and Skills the number of tourism and hospitality skills training positions which were allocated to the Clare constituency in 2015 and 2016; and if he will make a statement on the matter. [5602/17]

Amharc ar fhreagra

Michael Harty

Ceist:

224. Deputy Michael Harty asked the Minister for Education and Skills the amount of funding which was allocated to the Clare constituency for tourism and hospitality skills training in 2015 and 2016; and if he will make a statement on the matter. [5603/17]

Amharc ar fhreagra

Michael Harty

Ceist:

225. Deputy Michael Harty asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5604/17]

Amharc ar fhreagra

Eoin Ó Broin

Ceist:

227. Deputy Eoin Ó Broin asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to the Dublin Mid-West constituency in 2015 and 2016. [5628/17]

Amharc ar fhreagra

Eoin Ó Broin

Ceist:

228. Deputy Eoin Ó Broin asked the Minister for Education and Skills the amount of funding which was allocated to the Dublin Mid-West constituency for tourism and hospitality skills training in 2015 and 2016, in tabular form. [5629/17]

Amharc ar fhreagra

Eoin Ó Broin

Ceist:

229. Deputy Eoin Ó Broin asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here. [5630/17]

Amharc ar fhreagra

Brendan Howlin

Ceist:

233. Deputy Brendan Howlin asked the Minister for Education and Skills the number of tourism and hospitality skills training positions that were allocated to County Wexford in 2015 and 2016; the total funding which was allocated to County Wexford in respect of hospitality skills and training in 2015 and 2016; the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5683/17]

Amharc ar fhreagra

Billy Kelleher

Ceist:

234. Deputy Billy Kelleher asked the Minister for Education and Skills the number of tourism and hospitality skills training positions that were allocated to the Cork North Central constituency in 2015 and 2016; the amount of funding that was allocated to the Cork North Central constituency for tourism and hospitality skills training in 2015 and 2016 by his Department; the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5686/17]

Amharc ar fhreagra

Jim Daly

Ceist:

235. Deputy Jim Daly asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to County Cork in 2015 and 2016; and if he will make a statement on the matter. [5707/17]

Amharc ar fhreagra

Jim Daly

Ceist:

236. Deputy Jim Daly asked the Minister for Education and Skills the amount of funding allocated to County Cork for tourism and hospitality skills training in 2015 and 2016; and if he will make a statement on the matter. [5709/17]

Amharc ar fhreagra

Jim Daly

Ceist:

237. Deputy Jim Daly asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5711/17]

Amharc ar fhreagra

Niamh Smyth

Ceist:

243. Deputy Niamh Smyth asked the Minister for Education and Skills the number of tourism and hospitality skills training positions that were allocated to the Cavan-Monaghan constituency in 2015 and 2016; and if he will make a statement on the matter. [5781/17]

Amharc ar fhreagra

Niamh Smyth

Ceist:

244. Deputy Niamh Smyth asked the Minister for Education and Skills the amount of funding was allocated to the Cavan-Monaghan constituency for tourism and hospitality skills training in 2015 and 2016 by his Department; and if he will make a statement on the matter. [5782/17]

Amharc ar fhreagra

Niamh Smyth

Ceist:

245. Deputy Niamh Smyth asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5784/17]

Amharc ar fhreagra

Niamh Smyth

Ceist:

246. Deputy Niamh Smyth asked the Minister for Education and Skills his plans to bring back CERT, the State body for hospitality and tourism skills development policy and training delivery here, which was disbanded in 2003; and if he will make a statement on the matter. [5786/17]

Amharc ar fhreagra

Darragh O'Brien

Ceist:

250. Deputy Darragh O'Brien asked the Minister for Education and Skills the number of tourism and hospitality skills training positions allocated to the Dublin Fingal constituency for 2015 and 2016; and if he will make a statement on the matter. [5939/17]

Amharc ar fhreagra

Darragh O'Brien

Ceist:

251. Deputy Darragh O'Brien asked the Minister for Education and Skills the amount of funding which was allocated to the Dublin Fingal constituency for tourism and hospitality skills training for 2015 and 2016; and if he will make a statement on the matter. [5941/17]

Amharc ar fhreagra

Darragh O'Brien

Ceist:

252. Deputy Darragh O'Brien asked the Minister for Education and Skills the agency or Government body which has oversight and responsibility for hospitality and tourism skills development policy here; and if he will make a statement on the matter. [5943/17]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 196 to 198, inclusive, 200, 201, 205 to 208, inclusive, 214, 215, 217 to 221, inclusive, 223 to 225, inclusive, 227 to 229, inclusive, 233 to 237, inclusive, 243 to 246, inclusive and 250 to 252, inclusive.

My Department has overall responsibility for policy development for education and training provision across the economy including the hospitality and tourism sector. There are no plans to re-establish a dedicated training organisation for the sector, but rather to deliver the required education and training through the mainstream higher and further education and training sectors, in line with provision for other sectors.

The Expert Group on Future Skills Needs (EGSFN) carried out a study on the future skills needs of the sector and the report of the study was published in November 2015. The objective was to assess demand arising within the sector in Ireland including hotels, restaurants, bars, canteens and catering over the period to 2020. The aim was to ensure that there will be the right supply of skills to help drive domestic hospitality sector business and employment growth. The report provides a clear and coherent framework for the development of talent in the hospitality sector in the years ahead to help drive both hospitality business and employment growth which is one the key goals of the Government’s Tourism Policy Statement – People, Place and Policy-Growing Tourism to 2025.

The Study assesses skills demand at all NFQ levels, with a particular focus on career progression opportunities for those at lower skilled levels to help fill anticipated job openings. The report provides a set of recommendations designed to address the skills requirements of the sector over the period to 2020. A key recommendation in the report was the need to set up of a National Oversight and Advisory Group comprising all the key hospitality stakeholders.

Following on this recommendation, the Hospitality Skills Oversight Group was established early last year, chaired by SOLAS for the first year. To date the group has held seven meetings.

Membership of the Group includes the Restaurant Association of Ireland, the Irish Hotel Federation, Irish Hospitality Institute, Licenced Vintners Association, Vintners Federation of Ireland, Fáilte Ireland, Department of Jobs, Enterprise and Innovation, Department of Education and Skills, Department of Social Protection, Higher Education Authority, Skillnets, SOLAS, ETBs, IoTs, DIT and Quality and Qualifications Ireland.

The role of the Group is to monitor progress on the implementation of the recommendations of the EGFSN and to provide a forum for on-going collaboration in addressing the skills needs of the sector and to identify and progress actions to overcome barriers on its implementation.

The Group plan to publish a progress report later this year. To date work has been undertaken on careers promotion via a range of fora, the launch of the Tourism Insight online programme aimed at promoting careers in tourism and hospitality with particular reference to transition year and Youthreach participants. Audits of both higher and further education facilities and courses are underway as well as the establishment of a Restaurant and Hospitality Skillnet which aims to address key skills requirements of restaurants and catering companies to help drive the domestic hospitality sector, employment growth, talent attraction and retention.

Funded through the National Training Fund by my Department, the network plans to design tailored programmes covering all aspects of the restaurant, food and beverage industry to SMEs nationally, with a particular focus on career progression for those at lower skilled levels to help fill anticipated job openings and increase retention levels within the sector and is well placed to address key recommendations of the EGFSN 2015 Report on the Future Skills.

Last week, I launched the 2016-2020 Action Plan to expand Apprenticeship and Traineeship in Ireland, setting out how state agencies, education and training providers and employers will work together to deliver on the Programme for Government commitments on the expansion of apprenticeship and traineeship in the period to 2020. The Plan sets out how we will manage the pipeline of new apprenticeships already established through the first call for proposals in 2015 and also commits to a new call for apprenticeship proposals later this year, to provide for the needs of all sectors, including hospitality and tourism. Over the lifetime of the Action Plan, 50,000 people will be registered on apprenticeship and traineeship programmes representing a doubling of current activity.

Work is progressing on the development of a new Commis Chef Apprenticeship led by the Irish Hotels Federation and the Restaurants Association of Ireland working with Kerry Education and Training Board. It is planned that this programme will commence later this year. The Apprenticeship Council also recently approved development funding for a separate proposal to develop a Chef de Partie Apprenticeship. The Apprenticeship Council will continue to work with the proposers of these new programmes to develop them into sustainable apprenticeships that can be delivered on a nationwide basis. The funding for planned and forecast expansion in 2017 will see an additional €20 million provided.

In 2015 a new Career Traineeship initiative was begun by SOLAS in collaboration with ETBs and enterprise to develop a more effective model of work-based learning, primarily at NFQ levels 4 and 5, incorporating best national and international research and practice. Networks of Employers have been created to facilitate partnerships between ETBs and employers in identifying training needs, designing the training programmes, recruitment of learners and delivery of the training on and off the job. The Career Traineeship model of work-based learning is currently being piloted with the Hospitality and Engineering sectors, with the involvement of seven ETBs.

Given the breadth and range of programmes within the Further Education and Training (FET) sector, it is not possible to provide details of funding and places on a county by county basis across specific sectoral provision. However, one way in which Solas classify FET provision is by the career areas which it serves. The attached table on provision in the FET sector, shows the total number of beneficiaries in the career areas of Food and Beverage and Tourism in each of the sixteen Education and Training Boards for 2015 along with that planned for 2016. As yet, final 2016 figures are not available.

While it is not possible to give details of expenditure at the level of career areas, the scale of total investment in FET and the numbers served on both a full and part time basis are also included in the table.

In relation to the number of tourism and hospitality skills training positions within the higher education sector in 2015 and 2016 and the amount of funding allocated for tourism and hospitality skills training in the same years, it is not possible to give a breakdown by county as students can apply for courses throughout the country, through the CAO application process. However the attached table on provision in the higher education sector gives a breakdown outlining the number of training positions and the total estimated funding allocated which is categorised by each individual Institute.

In 2015 the total number of student in higher education courses in this sector was 8,220 with estimated funding allocated of approx. €47.4million and in 2016 the total number of student for the sector was 8,033 with estimated funding allocated of approx. €48.4m. The funding detailed in this response includes an estimation of grants allocated to these courses, student contribution and free fees. The student numbers are calculated as full time equivalents (FTE) which includes part time and full time student counts.

This analysis of the higher education sector includes all courses within the following categories:

- Tourism/Hotel/Leisure/Event

- Hospitality & Culinary

- Heritage & Cultural

I also understand that a limited amount of complementary tourism-related business development and training supports are provided by Fáilte Ireland, the agency responsible for encouraging, promoting and supporting tourism as a leading indigenous component of the Irish economy. However, I have no role or responsibility in relation to Fáilte Ireland. Matters relating to that agency and its training and business supports are matters for my colleague, the Minister for Transport, Tourism and Sport.

Summary of 2015-2016 - Tourism and Hospitality Courses - FET sector

2015

2016

Inputs

ETB

Skill Cluster

Provision type

Total Actuals

Total Projected

CAVAN AND MONAGHAN ETB

Food and Beverage 

Total  FULL TIME PROVISION

94

114

Total  PART TIME PROVISION

222

162

Total  COMMUNITY EDUCATION 

33

0

Total   PROVISION

349

276

Tourism

Total  FULL TIME PROVISION

90

127

Total  PART TIME PROVISION

9

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

99

127

CITY OF DUBLIN ETB

Food and Beverage 

Total  FULL TIME PROVISION

244

368

Total  PART TIME PROVISION

47

50

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

291

418

Tourism

Total  FULL TIME PROVISION

1269

685

Total  PART TIME PROVISION

0

3

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

1269

688

CORK ETB

Food and Beverage 

Total  FULL TIME PROVISION

366

422

Total  PART TIME PROVISION

43

36

Total  COMMUNITY EDUCATION 

24

0

Total   PROVISION

433

458

Tourism

Total  FULL TIME PROVISION

763

524

Total  PART TIME PROVISION

0

40

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

763

564

DONEGAL ETB

Food and Beverage 

Total  FULL TIME PROVISION

0

0

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

32

8

Total   PROVISION

32

8

Tourism

Total  FULL TIME PROVISION

95

0

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

95

0

DUBLIN AND DUNLAOGHAIRE ETB

Food and Beverage 

Total  FULL TIME PROVISION

3

46

Total  PART TIME PROVISION

56

28

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

59

74

Tourism

Total  FULL TIME PROVISION

119

269

Total  PART TIME PROVISION

0

65

Total  COMMUNITY EDUCATION 

22

0

Total   PROVISION

141

334

GALWAY AND ROSCOMMON ETB

Food and Beverage 

Total  FULL TIME PROVISION

0

21

Total  PART TIME PROVISION

65

176

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

65

197

Tourism

Total  FULL TIME PROVISION

0

74

Total  PART TIME PROVISION

30

73

Total  COMMUNITY EDUCATION 

0

Total   PROVISION

30

147

KERRY ETB

Food and Beverage 

Total  FULL TIME PROVISION

56

94

Total  PART TIME PROVISION

20

20

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

76

114

Tourism

Total  FULL TIME PROVISION

31

164

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

80

Total   PROVISION

31

244

KILDARE AND WICKLOW ETB

Food and Beverage 

Total  FULL TIME PROVISION

27

144

Total  PART TIME PROVISION

42

105

Total  COMMUNITY EDUCATION 

10

8

Total   PROVISION

79

257

Tourism

Total  FULL TIME PROVISION

93

122

Total  PART TIME PROVISION

29

54

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

122

176

KILKENNY AND CARLOW ETB

Food and Beverage 

Total  FULL TIME PROVISION

0

Total  PART TIME PROVISION

42

54

Total  COMMUNITY EDUCATION 

192

111

Total   PROVISION

234

165

Tourism

Total  FULL TIME PROVISION

0

47

Total  PART TIME PROVISION

9

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

9

47

LAOIS AND OFFALY ETB

Food and Beverage 

Total  FULL TIME PROVISION

23

Total  PART TIME PROVISION

17

121

Total  COMMUNITY EDUCATION 

182

25

Total   PROVISION

199

169

Tourism

Total  FULL TIME PROVISION

0

0

Total  PART TIME PROVISION

13

36

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

13

36

LIMERICK AND CLARE ETB

Food and Beverage 

Total  FULL TIME PROVISION

127

186

Total  PART TIME PROVISION

178

158

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

305

344

Tourism

Total  FULL TIME PROVISION

151

147

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

151

147

LONGFORD AND WESTMEATH ETB

Food and Beverage 

Total  FULL TIME PROVISION

18

44

Total  PART TIME PROVISION

45

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

63

44

Tourism

Total  FULL TIME PROVISION

40

147

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

40

147

LOUTH AND MEATH ETB

Food and Beverage 

Total  FULL TIME PROVISION

58

155

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

58

155

Tourism

Total  FULL TIME PROVISION

93

40

Total  PART TIME PROVISION

0

48

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

93

88

MAYO, SLIGO AND LEITRIM ETB

Food and Beverage 

Total  FULL TIME PROVISION

110

127

Total  PART TIME PROVISION

76

172

Total  COMMUNITY EDUCATION 

86

0

Total   PROVISION

272

299

Tourism

Total  FULL TIME PROVISION

168

197

Total  PART TIME PROVISION

0

15

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

168

212

TIPPERARY ETB

Food and Beverage 

Total  FULL TIME PROVISION

10

13

Total  PART TIME PROVISION

56

50

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

66

63

Tourism

Total  FULL TIME PROVISION

67

49

Total  PART TIME PROVISION

0

0

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

67

49

WATERFORD AND WEXFORD ETB

Food and Beverage 

Total  FULL TIME PROVISION

55

70

Total  PART TIME PROVISION

55

94

Total  COMMUNITY EDUCATION 

75

64

Total   PROVISION

185

228

Tourism

Total  FULL TIME PROVISION

160

286

Total  PART TIME PROVISION

16

75

Total  COMMUNITY EDUCATION 

0

0

Total   PROVISION

176

361

Total ETB Provision

Food and Beverage 

Total  FULL TIME PROVISION

1168

1827

Total  PART TIME PROVISION

964

1226

Total  COMMUNITY EDUCATION 

634

216

Total   PROVISION

2766

3269

Tourism

Total  FULL TIME PROVISION

3139

2878

Total  PART TIME PROVISION

106

409

Total  COMMUNITY EDUCATION 

22

80

Total  ETB  PROVISION

3267

3367

Total  FULL TIME PROVISION

4307

4705

Total  PART TIME PROVISION

1070

1635

Total ETB Provision

Food and Beverage & Tourism

Total  COMMUNITY EDUCATION 

656

296

Total  ETB  PROVISION

6033

6636

Momentum

Food and Beverage & Tourism

Total  FULL TIME PROVISION

1144

134

Total  FULL TIME PROVISION

5451

4839

Total  PART TIME PROVISION

1070

1635

Total FET Provision

Food and Beverage & Tourism

Total  COMMUNITY EDUCATION 

656

296

Total  FET  PROVISION

7177

6770

Inputs

ETB

Skill Cluster

Provision type

Total Actuals

Total Projected

2015

2016

2015

Beneficiaries Actual

 Actual Expenditure

Total  FULL TIME PROVISION

126,567

€405,919,922

Total  PART TIME PROVISION

152,212

€65,033,976

Total  COMMUNITY EDUCATION 

66,616

€10,914,066

2016

Beneficiaries Planned

 Planned Expenditure

Total  FULL TIME PROVISION

126,153

€400,622,733

Total  PART TIME PROVISION

134,839

€65,373,528

Total  COMMUNITY EDUCATION 

51,999

€10,727,731

Summary of 2015-2016 - Tourism and Hospitality Courses Higher Education Sector

Institute

2015

-

2016

-

-

Total

Student No's

Amount €

Student No's

Amount €

Student No's

Total Amount €

AIT

427

2,538,000

384

2,477,000

811

5,015,000

ITB

231

1,541,000

223

1,541,000

454

3,082,000

ITC

109

730,000

143

910,000

252

1,640,000

CIT

896

5,161,000

885

5,261,000

1781

10,422,000

DKIT

450

2,272,000

462

2,521,000

912

4,793,000

DIT

2482

14,143,000

2471

14,085,000

4953

28,228,000

DLIADT

21

10,000

56

21,000

77

31,000

GMIT

1130

6,051,000

1065

5,934,000

2195

11,985,000

LYIT

219

1,475,000

203

1,455,000

422

2,930,000

LIT (incl LIT Tipp) 

447

2,657,000

438

3,015,000

885

5,672,000

ITS

331

1,746,000

301

1,696,000

632

3,442,000

ITTD

241

1,573,000

270

1,861,000

511

3,434,000

ITTR

649

3,844,000

596

4,129,000

1245

7,973,000

WIT

587

3,667,000

536

3,560,000

1123

7,227,000

Total

8220

47,408,000

8033

48,468,000

16,253

95,874,000

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