Written Answers Nos. 114-122
114. Deputy Clare Daly asked the Tánaiste and Minister for Justice and Equality further to Parliamentary Question No. 124 of 24 January 2017, the number of the 22 permanent District Court judges who are permanently assigned to that district; the length of time each of the 22 judges sits in the court area that they previously practised in; and the length of time that each of the 22 practised as a solicitor in that district. [14553/17]
Amharc ar fhreagraAs the Deputy may be aware, permanent and temporary assignments in the District Court are provided for under Schedule 6 of the Courts (Supplemental Provisions) Act 1961, as amended. All serving District Court Judges who have been assigned to a District are currently permanently assigned.
The Deputy will appreciate that the only information in the possession of the Minister, from which it might be possible to obtain the facts sought by the Deputy, would be documentation submitted by applicants to the Judicial Appointments Advisory Board which was subsequently provided by JAAB to Government in the course of the judicial appointment process. Thus the additional information requested by the Deputy regarding the length of time each judge sits in the court area that they previously practised in and the length of time they practised law in that district cannot be provided as Section 20 of the Courts and Court Officers Act 1995 provides that "all proceedings of the Board and all communications to the Board shall be confidential and shall not be disclosed expect for the purposes of this Act".
115. Deputy Gerry Adams asked the Minister for Finance if special needs assistants qualify for flat rate expenses as per other educational staff; if not, the reason for this; and if he will include special needs assistants in the flat rate expenses scheme. [14310/17]
Amharc ar fhreagraThe legislation governing the deductibility of expenses incurred in employment is contained in section 114 of the Taxes Consolidation Act 1997. The provision dictates that for an expense to qualify as a deduction against income from an office or employment, the expense must be wholly, exclusively and necessarily incurred in the performance of the duties of the office or employment.
For ease of administration, where a large number of employees incur broadly identical expenses which are not reimbursed by their employer, a standard flat rate expenses allowance may be agreed between Revenue and representatives of groups or classes of employees. The agreed deduction is then applied to all employees of the class or group in question. Such an agreement was reached with representatives of teachers in respect of certain expenses incurred by them in the course of their employment.
I am informed by the Revenue Commissioners that Revenue has not to date been contacted by a representative body acting on behalf of Special Needs Assistants to advance a case for a Flat Rate Expense amount, but if such a group wishes to do so they should contact Revenue's Personal Taxes Policy & Legislation Division, New Stamping Building, Dublin Castle, Dublin 2.
It should be noted that any employee who is obliged to defray expenses incurred wholly, necessarily and exclusively in the course of their employment may make a claim to Revenue to deduct such expenses from their taxable emoluments irrespective of the existence or otherwise of a Flat Rate Expenses agreement.
116. Deputy Thomas P. Broughan asked the Minister for Finance the estimated amount of additional revenue that would be generated if the betting tax was increased from 1% to 2%; and if he will make a statement on the matter. [14366/17]
Amharc ar fhreagraI am advised by Revenue that the additional revenue that would be generated from increasing betting duty from 1% to 2% is estimated at €50m.
117. Deputy Thomas Pringle asked the Minister for Finance the existing social welfare payments which are exempt from income tax; and if he will make a statement on the matter. [14376/17]
Amharc ar fhreagraI assume that the Deputy's question relates to payments made by the Department of Social Protection, which are not generally subject to income tax. These are set out as follows:
- Child Benefit
- The Back to Work Family Dividend
- Jobseekers Benefit payable to a person in systematic short-time employment
- the first €13 per week of the aggregate of the amounts of Jobseekers Benefit payable to an unemployed person, and
- any element of Illness, Jobseekers or Injury Benefit payments which relate to amounts in respect of dependent children.
- Disability Allowance
- Disablement Gratuity (lump sum payment)
- Domiciliary Care Allowance
- Farm Assist
- Family Income Supplement
- Fuel Allowance
- Household Benefits Scheme
- Jobseeker's Allowance
- Pre-Retirement Allowance
- Supplementary Welfare Allowance
Further details in respect of these payments and allowances are available on the Department of Social Protection website at www.welfare.ie.
The Deputy may also wish to note that all payments made by the Department of Social Protection are not liable to the Universal Social Charge (USC).
118. Deputy Noel Grealish asked the Minister for Finance the reason financial institutions are able to legally appoint receivers to properties in dispute while such properties are being investigated by the Financial Services Ombudsman for final determination; his plans to amend the law in this regard, in view of the fact that it can, and does, take many months for the ombudsman process to conclude; and if he will make a statement on the matter. [14472/17]
Amharc ar fhreagraI have been informed by the Financial Services Ombudsman (FSO) that when a complaint is made by a Consumer every effort is made by the FSO to facilitate the parties in achieving a mediated settlement with the help of his dedicated Dispute Resolution team. If no agreement is reached, the matter proceeds to a more formal investigation and adjudication, and the parties are issued with a legally binding Finding. The FSO aim to have the Dispute Resolution process completed within 3 months from receipt. If Dispute Resolution is not successful, the length of time taken to investigate and adjudicate depends on the number of exchanges that take place between the parties. A full exchange is required in order to ensure fair procedures, and typically this exchange of documents takes about 4-6 months. Upon completion of the exchange, the FSO aim to issue a finding within 3 months. If a complaint is received, arising from a situation of arrears on a commercial borrowing (Buy to Let/Investment Properties), the FSO will consider the protections afforded to borrowers and commercial mortgage holders by the Central Bank of Ireland's Code of Conduct for Business Lending to Small and Medium Enterprises and the Consumer Protection Code (CPC).
In addition, if a Receiver is appointed by the lender, either before a complaint is made to the FSO, or after the FSO has begun dealing with the matter, the appointment of the Receiver will not impede the mediation, investigation or adjudication of the complaint by the FSO. In that event, the FSO will investigate whether the mortgage deed in place permitted the appointment of a Receiver, and secondly whether it was reasonable and fair for the lender, at the particular point in time, and in the overall circumstances, to proceed with the appointment of a Receiver.
If the FSO upholds the complaint and takes the view that it was wrongful of the lender to have appointed a Receiver, the FSO can direct compensation of up to €250,000 and/or direct such rectification as considered to be appropriate in the circumstances.
119. Deputy Catherine Connolly asked the Minister for Finance the number, value and cost of transfer of all student loans that have been transferred by a bank to third parties, including a company (details supplied) for each year since 2014, in tabular form; and if he will make a statement on the matter. [14492/17]
Amharc ar fhreagra120. Deputy Catherine Connolly asked the Minister for Finance the policy of a bank (details supplied) in relation to the transfer of student loans to third parties; and if he will make a statement on the matter. [14493/17]
Amharc ar fhreagraI propose to take Questions Nos. 119 and 120 together.
Based on the details supplied the Deputy's question relates to AIB. I have received the following response from AIB:
"AIB has not sold or transferred the ownership of student loans to any third parties. AIB engages with third parties to support the recovery and restructure of the debt where required."
121. Deputy Catherine Connolly asked the Minister for Finance the number of complaints currently with the Financial Services Ombudsman regarding a bank (details supplied); and if he will make a statement on the matter. [14494/17]
Amharc ar fhreagra122. Deputy Catherine Connolly asked the Minister for Finance the number of negative judgments issued by the Financial Services Ombudsman against a bank (details supplied) in the past five years; and if he will make a statement on the matter. [14495/17]
Amharc ar fhreagraI propose to take Questions Nos. 121 and 122 together.
Section 57 CC of the Central Bank Act 1942 provides that "The Financial Services Ombudsman shall ensure that investigations are conducted in private." Therefore I am not in a position to comment on ongoing cases.
However, section 72 of the Central Bank (Supervision and Enforcement) Act 2013 gave the Financial Services Ombudsman the power to provide details on regulated financial service providers against whom at least three complaints have been found by the Ombudsman to be substantiated or partly substantiated in the preceding financial year.
Since then, the names of financial service providers who have had at least three complaints against them substantiated or partly substantiated have been published in the Financial Services Ombudsman's 2014 and 2015 Annual Reviews. These are available at the following links:
https://www.financialombudsman.ie/publications/FSO%20Annual%20Review%202014%20Digital.pdf.
https://www.financialombudsman.ie/documents/2015%20Annual%20Review.pdf.
As the Deputy will see, there were 4 complaints substantiated and 29 partially substantiated against the bank referred to in 2014 while the numbers were 7 substantiated and 30 partially substantiated in 2015.
