Written Answers Nos. 118-141
118. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Justice and Equality the current residency status and permission to remain in the case of persons (details supplied); and if she will make a statement on the matter. [7262/17]
Amharc ar fhreagraI am informed by the Irish Naturalisation and Immigration Service (INIS) of my Department that the persons concerned were refused a residence card, under the provisions of the European Communities (Free Movement of Persons) Regulations 2015, on 30 January 2017. The persons' current permission to remain in this State are due to expire on 19 February, 2017.
I am further informed that the individuals concerned were advised by INIS, in writing, that they are entitled to request a review of those decisions within 15 working days. While INIS has no record of the submission of review applications in respect of any of the persons concerned to date, it remains open to them to avail of the review option.
The Deputy may wish to note that queries in relation to the status of individual immigration cases may be made directly to the INIS by e-mail using Oireachtas Mail facility which has been specifically established for this purpose. This service enables up to date information on such cases to be obtained without the need to seek information by way of the Parliamentary Questions process. The Deputy may consider using the e-mail service except in cases where the response from the INIS is, in the Deputy's view, inadequate or too long awaited.
119. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Justice and Equality the reason the processing of family reunification visa applications can take approximately 12 months to determine from the date they are received in the Dublin visa office. [7268/17]
Amharc ar fhreagraI am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the time taken to complete "join family" visa applications in the Dublin Visa office is currently 8 months where the sponsor is a non-EEA national and all necessary information is available to the Visa Officer. This is within the INIS business target time of 6 to 12 months for this type of visa application.
Further information on processing times is available on the INIS website at http://www.inis.gov.ie/en/INIS/Pages/Current_Processing_Times.
More generally, the processing time for visas will vary based on a number of factors such as the number of applications, the complexity of the applications, whether further information or investigation is required, and the resources available. While every effort is made to process such applications as quickly as possible, processing times can inevitably vary.
The central concern, as with all visa services worldwide, in deciding on visa applications is to strike an appropriate balance between protecting the country's vital national interests by maintaining an effective immigration regime, while at the same time facilitating travel for those who meet the criteria. Each visa application is therefore decided on its own merits taking all factors into account.
120. Deputy Mattie McGrath asked the Tánaiste and Minister for Justice and Equality the status of the re-opening of the courthouse in Tipperary town; and if she will make a statement on the matter. [7271/17]
Amharc ar fhreagraAs the Deputy will be aware, under the provisions of the Courts Service Act 1998, management of the courts, including the provision of accommodation for court sittings, is the responsibility of the Courts Service which is independent in exercising its functions.
However, in order to be of assistance to the Deputy, I have had enquiries made and the Courts Service has informed me that the courthouse in Tipperary town was closed in 2010 due to it being in very poor condition and consequential health and safety concerns. Since then District Court sittings have been held in accommodation at the Excel Centre in Tipperary town while Circuit Court sittings are held at Clonmel, County Tipperary.
The Courts Service has also informed me that it has no plans to return sittings to the courthouse in Tipperary town which is not in its ownership. The Courts Service has advised that it keeps the provision of court services in Tipperary under review, including how the needs of court users in Tipperary town and county can best be met into the future.
121. Deputy Anne Rabbitte asked the Tánaiste and Minister for Justice and Equality the number of adult disclosure cases which were reported from 2013 to 2016 for each Garda division, in tabular form; and if she will make a statement on the matter. [7272/17]
Amharc ar fhreagraI have requested a report from the Garda authorities in relation to this matter and I will contact the Deputy directly when the report is to hand.
122. Deputy Anne Rabbitte asked the Tánaiste and Minister for Justice and Equality the number of cases in which children were allegedly sexually abused that were reported in each of the years 2013 to 2016 by Garda division, in tabular form; and if she will make a statement on the matter. [7273/17]
Amharc ar fhreagraThe Central Statistics Office (CSO), as the national statistical agency, is responsible for the compilation and publication of the official recorded crime statistics, and the CSO has established a dedicated unit for this purpose. To be of assistance I have asked the CSO to forward the available statistics in relation to the matters referred to directly to the Deputy.
123. Deputy Anne Rabbitte asked the Tánaiste and Minister for Justice and Equality the number of files which were sent to the DPP in instances in which children were allegedly sexually abused for each of the years 2013 to 2016 by Garda division, in tabular form. [7274/17]
Amharc ar fhreagraThe Central Statistics Office (CSO), as the national statistical agency, is responsible for the compilation and publication of the official recorded crime statistics.
The CSO publishes details of recorded crime incidents, detected crimes, relevant proceedings and convictions, and I have asked the CSO to forward the available information in relation to the matters referred to directly to the Deputy.
The referred reply under Standing Order 42A was forwarded to the Deputy.
124. Deputy Michael McGrath asked the Tánaiste and Minister for Justice and Equality her plans to make any further appointments to the Judiciary based on the current system of appointments; the number of current vacancies broken down by category; and if she will make a statement on the matter. [7277/17]
Amharc ar fhreagraI wish to advise the Deputy that there are currently 3 judicial vacancies in the Courts, as follows:
|
Court |
Number of vacancies |
|
Supreme Court |
1 |
|
Court of Appeal |
0 |
|
High Court |
0 |
|
Circuit Court |
0 |
|
District Court |
2* |
*A Judge has been nominated by Government to fill one of these vacancies and it is expected that her appointment will take place by the end of this month.
Judicial appointments are made by the President acting on the advice of the Government. Such appointments are dealt with by the Judicial Appointments Advisory Board (JAAB) which was established pursuant to the Courts and Court Officers Act 1995. Under section 16 of the Act, where a judicial office stands vacant or before a vacancy in a judicial office arises, the Advisory Board submits to me, as Minister for Justice and Equality, the names of the persons recommended for appointment. I then bring the names to Government which decides on the person(s) to nominate to the President for appointment.
On 29 November 2016 the Government agreed, in regard to the appointment of judges to the District Court, to fill up to four vacancies which were either existing or imminent. One District Court vacancy has already been filled and a second judge is expected to be appointed by the end of February. A further vacancy arose in January with another due to arise next month and I understand that the JAAB process in regard to these two positions is underway and the names of suitable candidates will be forwarded to me in due course.
The Deputy will be aware that the Government is preparing a Bill to reform the system of judicial appointments, and when the new provisions are in force, judicial appointments will proceed on the basis of the new procedures.
Until such time, any decision that may be required in relation to the filling of any judicial vacancy will have regard to the need to ensure the proper functioning of the system of administration of justice.
125. Deputy Pat Casey asked the Tánaiste and Minister for Justice and Equality if Wicklow town courthouse is one of the seven courthouse refurbishment works included under action No. 102 of the action plan for rural development over the next two years at a cost of €135 million; and if she will make a statement on the matter. [7281/17]
Amharc ar fhreagraAs the Deputy will be aware, under the provisions of the Courts Service Act 1998, management of the courts, including the provision of accommodation for court sittings, is the responsibility of the Courts Service which is independent in exercising its functions.
However, in order to be of assistance to the Deputy, I have had enquiries made and the Courts Service has informed me that Wicklow town courthouse is not one of the seven courthouse redevelopments/refurbishments referred to in action number 102 of the Action Plan for Rural Development. The courthouses being referred to here are Drogheda, Letterkenny, Cork, Limerick, Mullingar, Wexford and Waterford which are being developed using the Public Private Partnership model. Construction got underway at all locations in December 2015 and it is anticipated that the work at all courthouses will be completed and they will become operational during the course of 2017.
The Courts Service has also informed me that a number of years ago they acquired a site adjacent to Wicklow town courthouse with the objective of refurbishing and extending the existing building. However, the Courts Service has advised that there are no immediate plans to refurbish Wicklow town courthouse but that this matter will be kept under review subject to available resources.
126. Deputy Mick Wallace asked the Tánaiste and Minister for Justice and Equality the number of full-time probation officers employed in each individual prison from 2012 to 2016 and currently employed in each individual prison; if there has been a reduction in staffing levels in terms of probation officers between 2010 and 2016; and the number of prisons that currently only have one part-time probation officer. [7294/17]
Amharc ar fhreagraAs the Deputy may be aware, the Probation Service is structured into 7 operational regions, 5 geographical regions and 2 national regions. The Prisoner, Risk and Resettlement Region is the operational region that covers probation work in all prisons nationwide.
In 2010, there were 37 staff (Probation Officers and Senior Probation Officers) in the Prisoner, Risk and Resettlement Region. The staffing levels for the Region from 2012 to 2016 are set out in the following table. The Probation Service is currently appointing Probation Officers from a competition held in 2016 to fill a number of vacancies throughout the Probation Service. Three new Probation Officers have been appointed to the Region since 1 January 2017, bringing the current staffing level for this Region to 38 staff members (Probation Officers and Senior Probation Officers).
|
End of Year |
Total Probation Officers* (*including Senior Probation Officers) |
|
2012 |
39 |
|
2013 |
39 |
|
2014 |
39 |
|
2015 |
40 |
|
2016 |
35 |
|
2017 (to date) |
38 |
127. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Justice and Equality the progress to date in the determination of the application for residency status and permission to remain as the spouse of an Irish citizen in the case of a person (details supplied); and if she will make a statement on the matter. [7297/17]
Amharc ar fhreagraI am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the person mentioned by the Deputy made an application to INIS at the beginning of February 2017.
All applications are dealt with in strict chronological order: the current expected processing time is approx 12 months. Queries in relation to the status of individual immigration cases may be made directly to INIS by e-mail using the Oireachtas Mail facility which has been established for this purpose. This service enables up to date information on such cases to be obtained without the need to seek information by way of Parliamentary Question process. The Deputy may consider using the e-mail service except in cases where the response from INIS is, in the Deputy's view, inadequate or too long awaited.
128. Deputy Niamh Smyth asked the Tánaiste and Minister for Justice and Equality if there is any update or indication of an advancement or movement in legal negotiations regarding the acquisition of a new site for Bailieborough Garda station; and if she will make a statement on the matter. [7329/17]
Amharc ar fhreagraThe Deputy will be aware that the Office of Public Works has primary responsibility for the provision and maintenance of Garda accommodation and, as Minister, I have no direct role in relation to these matters.
The position remains as outlined in my response to Parliamentary Question No. 194 of 17 January 2017, wherein I indicated that a site has been identified for the proposed new Garda Station and that the OPW is progressing the legal matters relating to the acquisition of the site.
129. Deputy Brendan Smith asked the Tánaiste and Minister for Justice and Equality further to Parliamentary Question No. 45 of 2 February 2017, if consideration is being given to a constitutional amendment pertaining to ground rents; if there are proposals to amend the existing statutory framework regarding ground rents; and if she will make a statement on the matter. [7418/17]
Amharc ar fhreagraAs I indicated in my response to Parliamentary Question No. 45 of 2 February, while I have no immediate plans to implement further measures in relation to ground rents, either by way of constitutional amendment or amendment of the current statutory framework, operation of existing ground rents legislation is kept under review by my Department.
130. Deputy Mary Butler asked the Minister for Finance the measures being put in place for the allowance of the retrospective tax deductibility of the non-principal private residence, NPPR, in view of the recent High Court decision; and if he will make a statement on the matter. [6669/17]
Amharc ar fhreagra156. Deputy Michael McGrath asked the Minister for Finance the current position regarding the tax deductibility of the non-principal private residence, NPPR, charge following the recent decision of the High Court in this matter; the issues this judgment raises in view of the fact that the Revenue Commissioners have previously disallowed the NPPR as a deductible expense; if persons affected can now seek revised assessments; and if he will make a statement on the matter. [7218/17]
Amharc ar fhreagraI propose to take Questions Nos. 130 and 156 together.
I am advised by the Revenue Commissioners that the High Court decision concerning the deductibility against rental profits of the Non Principal Private residence charge (NPPR) has been appealed by them to the Court of Appeal. While that appeal is pending Revenue is not in a position to amend assessments or process repayment claims based on the High Court judgement.
Revenue further advises that there is a general right to repayment of tax provided for in Section 865 of the Taxes Consolidation Act 1997, where a person has paid an amount of tax which is not due. However that right is subject to a statutory limit of four years from the end of the chargeable period to which the claim relates. That statutory limit is binding on Revenue. Any repayment claims made in relation to this matter that are received within the statutory time limits, as they apply to each year of assessment, will be retained and processed when the outcome of the Appeal case is known.
131. Deputy Seán Crowe asked the Minister for Finance if he is receiving legal advice from officials within his Department regarding possible customs and excise laws after Brexit; if this information can be released to inform concerned persons and businesses; and if he will make a statement on the matter. [6861/17]
Amharc ar fhreagraThe United Kingdom has not yet issued formal notification of its intention to leave the EU and it is clear that the discussions that will follow that notification will be complex. The Government's position is very clear in that we want the closest possible trading relationship with the UK. In that regard a key priority is to ensure the continued free flow of trade on the island and the need to avoid a hard border.
I am informed by Revenue that they are engaged in research into the legal and practical implications of a range of scenarios, in order to support Ireland's stated objectives. Much of the work is hypothetical at this stage, in light of the broad range of possible outcomes.
132. Deputy Margaret Murphy O'Mahony asked the Minister for Finance the reason that those who are appealing their denial of disabled driver status must travel to Dublin for a medical review when this causes undue hardship and stress for the persons, as in the case of a person (details supplied); and if he will examine the possibility of rural appellants attending medical reviews in HSE centres in their local regions. [6987/17]
Amharc ar fhreagraAs the Deputy is aware, a Primary Medical Certificate is required to claim the tax reliefs provided under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme. The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria to receive a Primary Medical Certificate. An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual.
Hearings of the Disabled Drivers Medical Board of Appeal are held on average twice a month at the National Rehabilitation Hospital in Dun Laoghaire, which has the facilities to cater for people with mobility impairing disabilities of the kind provided for under the Disabled Drivers and Disabled Passengers Scheme.
I am informed by the Medical Board of Appeal that they do hold regional clinics as demand arises. I'm informed that one clinic per year, for the past five years, has been held in Cork City. It is important that the Medical Board of Appeal conducts appeals in the appropriate clinical environment.
The Medical Board of Appeal will consider holding a clinic in other Regional areas if there is enough demand to justify the significant costs associated with the travel and locum expenses arising from holding a regional clinic and also if a suitable location can be accessed.
133. Deputy Brendan Griffin asked the Minister for Finance his views on correspondence (details supplied) regarding local property tax; and if he will make a statement on the matter. [6665/17]
Amharc ar fhreagraRevenue provides a wide range of payment and phased payment options that allow property owners to meet their Local Property Tax (LPT) obligations in a manner that best suits individual circumstances. One of the available phased payment options is Deduction at Source from ten separate payment schemes operated by the Department of Social Protection (DSP).
The Deputy should note that deductions are not taken from Jobseekers Benefit or Jobseekers Allowance as the temporary and intermittent nature of these benefits could result in shortfalls in the amount of LPT deducted leaving property owners with outstanding liabilities at year-end. Also, the concept of a de minimis welfare payment from the Department of Social Protection (DSP) is enshrined in social welfare legislation and deductions that would have the effect of reducing a person's take-home amount to below the minimum weekly rate of supplementary welfare allowance, currently €186 per week, cannot be made.
In cases where LPT cannot be deducted from DSP payments, there are other phased payment options available to assist property owners in spreading the liability over the course of the year. These options include monthly Direct Debits through banks and certain credit union accounts and flexible payments through four approved Payment Service Providers including An Post, Payzone, Omnivend and PayPoint. Each of these service providers applies various transaction charges that are outside of Revenue's control.
The option to defer payment of LPT is provided for in the LPT legislation including full Deferral and Partial Deferral (50%) of LPT liabilities for property owners meeting certain conditions including 'Income Level', 'Hardship', 'Personal Insolvency' and 'Personal Representative of a Deceased Person'. The income threshold for a full deferral is €15,000 (single person) per annum and €25,000 (couple) per annum and for a partial deferral is €25,000 (single person) per annum or €35,000 (couple) per annum. These thresholds can also be increased by 80% of any gross mortgage interest payments. However, 'Deferral' and 'Partial Deferral' are not exemptions and the tax becomes payable at a later date and carries an annual interest rate of 4%.
Any property owners who wish to apply for a 'Deferral' or 'Partial Deferral', can access their records online at www.revenue.ie and amend the payment instruction as required. Alternatively they can contact the LPT Helpline at 1890200255 where an agent will confirm any balances due and assist with making alternative payment arrangements, including Deferral/Partial Deferral as necessary.
134. Deputy Catherine Connolly asked the Minister for Finance the status of the European Commission's investigation into overclaim of VAT within the poultry sector; and if he will make a statement on the matter. [6682/17]
Amharc ar fhreagra135. Deputy Catherine Connolly asked the Minister for Finance if the Revenue Commissioners informed the European Commission in the summer of 2016 that it was investigating overclaim of VAT in the poultry sector; if so, if he will provide a copy of that report; and if he will make a statement on the matter. [6683/17]
Amharc ar fhreagra157. Deputy Mattie McGrath asked the Minister for Finance the number of years the Revenue Commissioners have been aware of the practice by poultry processors of artificially inflating feed prices; if the Revenue Commissioners were ever notified of a feed price increase by a processor prior to the processor proceeding with the increase; and if he will make a statement on the matter. [7226/17]
Amharc ar fhreagraI propose to take Questions Nos. 134, 135 and 157 together.
The Deputies will be aware that I made provision in the Finance Act 2016 for the exclusion by Ministerial Order of any specified agricultural sector where the business structures or models employed result in a systematic excess of flat-rate addition payments over input costs borne by flat-rate farmers within that sector.
I introduced this measure after Revenue brought to my attention that the interaction of the flat rate scheme for farmers and the normal VAT system was being exploited in a particular agricultural sector to achieve overcompensation for flat rate farmers on their VAT input costs. I am advised by Revenue that because of their obligation to protect the confidentiality of taxpayer information they cannot comment on claims concerning the prices charged by a taxpayer in the course of their business. The Deputies will be well aware that prices are a matter to be agreed between buyers and sellers and that many factors influence price levels, including quality, consistency, traceability, etc.
I am advised by Revenue that they responded to a number of questions raised by the Commission on the application of the Flat-Rate Scheme for Farmers in the agricultural sector in Ireland. I am also advised that Revenue cannot make available a copy of their response to the Commission's questions because of their legal obligation to protect the confidentiality of taxpayer information. Deputy Connolly will appreciate that in certain instances the number of taxpayers in a particular sector or sub sector is such that they could be identified in commentary relating to that sector or sub sector.
The status of the Commission's enquiries into this matter is a matter for the Commission and I regret that I am unable to assist Deputy Connolly on this point.
136. Deputy Josepha Madigan asked the Minister for Finance his plans to introduce legislation forcing the banks to lower mortgage interest rates; and if he will make a statement on the matter. [6774/17]
Amharc ar fhreagraThe issue of standard variable mortgage rates is a significant one for this Government and it has made it clear that it is not acceptable for lenders to charge excessive rates on such mortgages. The Programme for a Partnership Government, therefore, set out a number of important and practical measures which can be taken to improve the position of variable rate mortgage holders.
Firstly, it wishes to promote competition in the supply of mortgage finance. To that end, our colleague, the Minister for Jobs, Enterprise and Innovation, has asked the Competition and Consumer Protection Commission (CCPC) to work with the Central Bank to set out options for Government in terms of market structure, legislation and regulation to lower the cost of secured mortgage lending and to improve the degree of competition and consumer protection. I have been informed that, in line with section 10 (3) of the Competition and Consumer Protection Act 2014, the CCPC will undertake an exercise which will involve:-
(i) setting out how competition in the mortgage market operates in terms of interest rates and mortgage approval with a focus on outcomes in comparator jurisdictions;
(ii) setting out what consumers want and expect in a properly functioning mortgage market;
(iii) identifying gaps where competition or consumer protection is inadequate, including a survey of potential new entrants (both traditional and non-traditional) on barriers to entry into the Irish mortgage market;
(iv) outlining of options, including their likely benefits and costs, to reduce the cost of secured mortgage lending and to improve competition and consumer protection in terms of market structure, legislation and regulation.
In liaison with the Central Bank, the CCPC has now commenced this work and it expects that draft options will be available for discussion with stakeholders within the coming months.
Secondly, the Government considers that measures to encourage and promote a greater level of switching in the mortgage market would also help boost the level of competition in the market for existing mortgages. In particular, the Programme for Government considers that the development of a code of conduct for switching mortgage provider would be a useful and practical initiative which would have the potential to deliver savings to many existing mortgage holders. To that end, the Central Bank has commenced a programme of research on this topic and the Bank has indicated that the output of this work will be used to inform its consideration of the need for any future work in the area of mortgage switching and specifically around the need for a mortgage switching code.
It should also be recognised that the residential mortgage market now has a certain diversity and that, in addition to the standard variable rate mortgage product, a range of different mortgage products exist, including fixed rate mortgages, loan to value managed variable rate products, trackers and restructured mortgages of various types.
In terms of legislative developments, as the Deputy is aware the Central Bank (Variable Rate Mortgages) Bill 2016, having passed second stage in Dáil Éireann, was subsequently referred to the Select Committee on Finance, Public Expenditure and Reform and Taoiseach. However, as this is a Private Members' Bill, primary responsibility for progressing the Bill through the next phase of the legislative process now rests with the Bill's proposer and the Select Committee.
In overall terms, the Government is of the opinion that increased competition rather than administrative controls is the best way to ensure that retail lending rates are driven down in a sustainable way for the market as a whole but without giving rise to potentially undesirable consequences for the provision of new mortgage lending. This is a policy area that the Government will keep under active review in its ongoing engagement with mortgage lenders and in implementing the Programme for Government commitments to help deliver on a long term basis better outcomes for all mortgage borrowers.
137. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 111 of 25 January 2017, the total amount written off in debt for each row in the table; and if he will make a statement on the matter. [6783/17]
Amharc ar fhreagraMy reply to Question No. 111 of 25 January 2017 stated that 505 debtor connections with a par debt of €27.3 billion had exited NAMA by end-2016.
I am advised that NAMA wrote off a total of €956 million of par debt in respect of these 505 debtor connections, which is less than 4% of the original par debt of €27.248 billion acquired by NAMA relating to these 505 debtor connections. Annual debt write-off amounts are disclosed in NAMA's Annual Reports.
Debt is written off only in cases where all of a debtor's underlying assets have been realised and there is no further recourse available to NAMA to recover borrowings from the debtor - that is, when all avenues to recover borrowings have been exhausted.
It is important to note that not all debt includes personal guarantees or has personal recourse and that recourse can be limited to the value of the assets which in many cases is lower than the outstanding amount borrowed.
The following table provides a breakdown of the 505 debtor connections that had exited NAMA by end-December 2016. Debtor connections are banded by reference to the percentage of par debt repaid. The table sets out (a) the aggregate amount of par debt at the point of acquisition by NAMA and (b) the aggregate par debt written off by NAMA for each percentage band.
Debtor Connections Exited NAMA
|
% of PAR Debt Opening Repaid |
Count |
PAR Debt €m |
PAR Debt Write-Off €m |
|
=100% |
61 |
2,892 |
0 |
|
>=90% |
13 |
3,083 |
164 |
|
>=80% |
11 |
695 |
22 |
|
>=70% |
23 |
3,043 |
165 |
|
>=60% |
20 |
919 |
94 |
|
>=50% |
31 |
2,612 |
210 |
|
>=40% |
53 |
2,333 |
100 |
|
>=30% |
68 |
3,113 |
49 |
|
>=20% |
82 |
3,941 |
90 |
|
>=10% |
92 |
3,001 |
22 |
|
>=5% |
38 |
1,372 |
24 |
|
<5% |
13 |
243 |
16 |
|
Total |
505 |
27,248 |
956 |
Note: numbers may not sum due to rounding.
138. Deputy Pearse Doherty asked the Minister for Finance the number of successful applications to date in each relevant area under the living city initiative; and if he will make a statement on the matter. [6785/17]
Amharc ar fhreagra139. Deputy Pearse Doherty asked the Minister for Finance the total cost to date of the living city initiative; and if he will make a statement on the matter. [6786/17]
Amharc ar fhreagraI propose to take Questions Nos. 138 and 139 together.
Under the terms of the Living City Initiative, applications are only required to be made to the relevant local authority under the residential element of the scheme and this is not a requirement for the commercial element of the scheme. Additionally, the Revenue Commissioners do not compile statistics in relation to unsuccessful residential applications.
I am advised by the Revenue Commissioners that based on information received from the City and County Councils to date, the number of successful applications received under the residential element of the Living City Initiative, per eligible city, is as follows:
|
City |
Applications Received |
|
Dublin |
24 |
|
Cork |
13 |
|
Limerick |
1 |
|
Waterford |
11 |
|
Kilkenny |
4 |
|
Galway |
3 |
I have also been advised that to date the total number of taxpayers that have claimed relief under the Initiative (both residential and commercial) is 12 and the total tax cost is just over €116,000.
140. Deputy Billy Kelleher asked the Minister for Finance if there are incentives for landowners to lease their grounds to sports clubs on a long-term basis; if not, his plans to introduce such measures; and if he will make a statement on the matter. [6802/17]
Amharc ar fhreagraI am advised that there are currently no tax incentives for landowners to lease land to sports clubs on a long term basis. There is a similar incentive, however, which provides tax relief for certain income from the long term leasing of agricultural land under Section 664 of the Taxes Consolidation Act 1997. That tax relief has a very specific policy aim of accelerating land mobility and productivity through making additional agricultural land available to farmers on a medium to long term basis for husbandry purposes.
The Deputy will note that my Department has published guidelines for tax expenditure evaluation which need to be considered in relation to any new proposals for tax expenditures. Some of the key evaluation questions that need to be addressed as part of such evaluations are:
(i) What objective does the tax expenditure aim to achieve?
(ii) What market failure is being addressed?
(iii) Is a tax expenditure the best approach to address the market failure?
(iv) What economic effect is the tax expenditure likely to have?
(v) How much is it expected to cost?
Having regard to the above questions, my initial view is that it would be difficult to justify the provision of a tax relief for the type of land leasing suggested by the Deputy.
141. Deputy Ruth Coppinger asked the Minister for Finance if the apartments in need of remedial work in an area (details supplied) include apartments which completion of same was financed by NAMA; and if he will make a statement on the matter. [6807/17]
Amharc ar fhreagraI am advised by NAMA that NAMA held security over a large number of units within the development to which the Deputy refers. These units were under the management of a receiver appointed by the relevant Participating Institution prior to NAMA's acquisition of the related borrowings.
I am further advised that the properties controlled were sold on the open market by the appointed receiver and that all properties, bar one unit, were sold by end-2014. The final unit was sold in June 2016 by the appointed receiver.
Finally, I am advised that NAMA provided funding, as requested by the receiver, for the purpose of carrying out works to ready the units for sale.
NAMA operates a dedicated email service for members of the Oireachtas, oir@nama.ie, should the Deputy wish to raise any matter directly with the Agency. This email is regularly monitored and Deputies will receive a prompt response.
