Written Answers Nos. 88-107
88. Deputy Michael McGrath asked the Tánaiste and Minister for Jobs, Enterprise and Innovation the number of protected disclosures received from staff in her Department in 2016 and to date in 2017; the details of same; and if she will make a statement on the matter. [36765/17]
Amharc ar fhreagraThere was one protected disclosure received from a member of staff in my Department in 2016. This related to business operations in a particular area of the Department/Offices. The matter had already been raised as a protected disclosure to a senior official in the Department in 2015 and had been investigated using the services of an independent professional third party. No wrongdoing had been found.
There have been no protected disclosures received from staff in my Department to date in 2017.
89. Deputy Catherine Murphy asked the Tánaiste and Minister for Jobs, Enterprise and Innovation the number of actuaries working in the Civil Service under the aegis of her Department; and if she will make a statement on the matter. [36856/17]
Amharc ar fhreagraThere are no staff employed as actuaries working in my Department.
90. Deputy Peter Fitzpatrick asked the Minister for Finance if there will be changes implemented to the primary medical certificate decision process and criteria; and if he will make a statement on the matter. [35190/17]
Amharc ar fhreagraThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), an exemption from motor tax and a grant in respect of fuel, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Scheme.
An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations.
In the case of both the initial application for a Primary Medical Certificate and a subsequent appeal, the clinical determinations are made by qualified physicians on examination of the applicant and with reference to the six criteria outlined above. Both the Senior Medical Officer and the Disabled Drivers Medical Board of Appeal are independent in their clinical determinations.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the fuel grant, the scheme cost approximately €65 million in 2016. This figure does not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.
I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities. From time to time representations are received on behalf of individuals who feel they would benefit from the Scheme but do not qualify under the six criteria. While I have sympathy for these cases, given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
91. Deputy Peter Fitzpatrick asked the Minister for Finance if he will report on the appointment-only service being brought into the Revenue Commissioners office in Dundalk, County Louth; and if he will make a statement on the matter. [35206/17]
Amharc ar fhreagraI am advised by Revenue that the provision of enhanced online and telephone services has resulted in a reduced demand for the traditional 'walk-in' services to public offices. The number of personal callers has fallen by 64% since 2008. Taxpayers are choosing different channels to the traditional 'walk-in' services and are getting the information and assistance they require in a way that better meets their needs.
Revenue is responding to the changing taxpayer requirements and has introduced an appointments service in a number of public offices in recent years, including the Dundalk office with effect from 17th July 2017. A dedicated telephone line is available for making appointments and appointments are facilitated on a basis agreed with the taxpayer in each instance. The provision of an appointments service at the Dundalk office provides an improvement in Revenue's service to taxpayers by enabling them to arrange attendance at a time when they can be certain of a speedy service and removes any potential for queuing or delays.
Revenue offers a range of service channels to support taxpayers to comply voluntarily with their tax and duty obligations. Revenue continues to enhance its service offering and the channels through which taxpayers can obtain information and/or engage with them. The Deputy may wish to note that, on 7th June 2017, Revenue launched a substantially revamped website designed to provide the best possible information source for taxpayers and more effectively meet their needs with clear and easy to understand information. Many taxpayers prefer, and indeed expect, to do business online. To meet that need, Revenue has in place modern, high-quality, accessible and user-friendly online services, so that taxpayers can manage their tax affairs at a time that best meets their needs. Revenue continues to enhance those services, as evidenced by recent on-line developments that include the facility for PAYE customers to file their tax returns online; the 'myaccount' service, eTax Clearance and the 'MyEnquiries' secure online enquiry facility. The introduction of a Business Taxes service and consistent opening hours across the telephone services has also provided greater certainty for taxpayers.
It is important to note that the circumstances of elderly customers and those with limited, or no, access to internet facilities is fully accommodated in the arrangements now in place and there is no difficulty arranging an appointment in such instances.
Finally, I am informed by Revenue that a significant process of engagement with staff was undertaken in advance of the implementation of the new service.
92. Deputy Noel Grealish asked the Minister for Finance if he was consulted on the withdrawal of the seafarers allowance for the workers of a company (details supplied) in 2013; the reason the seafarers allowance was taken away from the workers when it had previously been granted; the person who ultimately made the decision to withdraw the allowance; if it can be brought back for those workers; and if he will make a statement on the matter. [35422/17]
Amharc ar fhreagraThe Seafarers’ Allowance is granted to individuals who meet the qualifying conditions as set out in Section 472B of the Taxes Consolidation Acts 1997. In order to qualify for the allowance, a taxpayer must be a “qualifying individual” who holds a “qualifying employment ….… the duties of which are performed wholly on board a sea-going ship on an international voyage”. The applicant must be absent from the State on an international voyage (a voyage that begins or ends in a port outside Ireland) for at least 161 days in the course of a tax year. The employing company is not a relevant factor, as the allowance is granted only to a qualifying individual employee who meets the criteria. The qualifying criteria are defined in greater detail in Section 472B of the Taxes Consolidation Acts 1997.
I am advised by Revenue that all claims in respect of the allowance are examined on their own merits and, provided they attain the required qualifying criteria, the allowance will be granted. If an individual wishes to have the matter examined further, he or she should make contact with his or her local Revenue district.
93. Deputy Catherine Murphy asked the Minister for Finance the amount collected by the Exchequer by way of the environmental levy on plastic bags for the past three years to date; if in a situation in which a retailer sells a plastic bag to a customer for a price above the 22 cent levy, the excess amount is liable for VAT; the amount of VAT collected in respect of plastic bags sold above the 22 cent price; and if he will make a statement on the matter. [35479/17]
Amharc ar fhreagraI am advised by the Revenue Commissioners that information in respect of tax collection, including the amount collected for the environmental levy on plastic bags, is available on the Commissioners' website at: http://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-taxhead.aspx.
The most recently available figures available are for 2016. I am further informed that it is not possible for Revenue to provide the VAT collected from plastic bags sold above the 22 cent price.
94. Deputy Brendan Smith asked the Minister for Finance his plans to improve the criteria for qualification for the primary medical certificate; when he plans to have the review of this scheme finalised; and if he will make a statement on the matter. [35928/17]
Amharc ar fhreagraThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), an exemption from motor tax and a grant in respect of fuel, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Scheme.
An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the fuel grant, the scheme cost approximately €65 million in 2016. This figure does not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.
I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities. From time to time representations are received on behalf of individuals who feel they would benefit from the Scheme but do not qualify under the six criteria. While I have sympathy for these cases, given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
95. Deputy Pearse Doherty asked the Minister for Finance his plans to relax the criteria for the primary medical certificate for children with a disability who are not currently eligible; and if he will make a statement on the matter. [36233/17]
Amharc ar fhreagraThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), an exemption from motor tax and a grant in respect of fuel, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Scheme.
An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the fuel grant, the scheme cost approximately €65 million in 2016. This figure does not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.
I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities. From time to time representations are received on behalf of individuals who feel they would benefit from the Scheme but do not qualify under the six criteria. While I have sympathy for these cases, given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
96. Deputy Niall Collins asked the Minister for Finance the estimated cost to the Exchequer of proposals by an organisation (details supplied). [36715/17]
Amharc ar fhreagra97. Deputy Niall Collins asked the Minister for Finance the estimated cost to the Exchequer of a proposal by an organisation (details supplied) [36718/17]
Amharc ar fhreagraI propose to take Questions Nos. 96 and 97 together.
Each year my Department receives a large number of such submissions from a wide range of groups and individuals. These are considered by the relevant officials in the context of Budget process. However the Deputy will be aware that it is not the practice of the Minister for Finance to discuss the details of measures which may be under consideration as part of the Budget and Finance Bill.
He may wish to note that the services of my Department are offered, on a confidential basis, to cost tax policy and other proposals for political parties. Guidelines recently issued as to the operation of this facility for Budget 2018.
98. Deputy Sean Fleming asked the Minister for Finance the debt which is listed under the National Treasury Management Agency. [35988/17]
Amharc ar fhreagraNational Debt is the net debt incurred by the Exchequer after taking account of cash balances and other financial assets. General Government Gross Debt (GGD) is a measure of the total gross consolidated debt of the State compiled by the Central Statistics Office (CSO). It is the standard measure used for comparative purposes across the European Union.
The primary component of General Government Debt (GGD) is Gross National Debt – that is the National Debt before netting off cash and financial assets. GGD also includes the debt of central and local government bodies. The NTMA’s responsibilities relate to the management of the National Debt only.
As at end-December 2016, GGD stood at €200.6 billion, or 75% GDP. This comprised of Gross National Debt of €196.7 billion (National Debt was €185.6 billion) and other GGD of €3.8 billion.
For further information on the NTMA’s debt and funding management activities, I direct the Deputy to the recently published NTMA Annual Report for 2016, available here.
99. Deputy Sean Sherlock asked the Minister for Finance the status of a tax refund for 2016 for a person (details supplied) in County Cork having ceased employment in February. [34917/17]
Amharc ar fhreagraI am advised by Revenue that there has been direct contact with the person concerned in this matter. When a completed tax return that is required from the person concerned is received by Revenue then the matter of processing any refund of tax overpaid can be finalised.
100. Deputy David Cullinane asked the Minister for Finance the purpose of the Government levy on car insurance; when it commenced; when it will cease; and if he will make a statement on the matter. [34956/17]
Amharc ar fhreagraThe Insurance Compensation Fund (ICF) was established under the Insurance Act 1964, as amended, in order to provide a certain minimum level of protection for policyholders particularly where an insurer goes into liquidation. In essence the ICF is a consumer protection mechanism which is also found in Member States across the EU and elsewhere. The ICF is currently maintained and administered under the control of the President of the High Court acting through the Accountant of the Courts of Justice.
The ICF is funded by a levy on non-life insurance policies, not just on motor insurance policies. There are some exclusions to this such as health and marine insurance policies. The current ICF levy has been in place since it was re-introduced on 1 January 2012 and was put in place because of the insolvent nature of Quinn Insurance and the need to protect the policyholders of the company. Prior to its re-introduction, the levy was applied once before, between 1984 and 1993, to meet the liabilities of an insolvent insurer following the collapse of PMPA.
The Central Bank of Ireland (the Bank) is required to carry out an assessment of the ICF on an annual basis pursuant to section 6(8) of the Insurance Act 1964, as amended. On the 4th November 2011 the Bank published a levy notice requiring non-life insurance companies to pay a 2% levy on insurance premiums in respect of new business and renewals with an inception date on or after 1 January 2012. This notice remains in force until amended by a further notice. The last assessment was carried out by the Bank in October 2016.
The 2% levy is calculated as a percentage determined by the Bank based on the aggregate of the gross premiums paid to insurers in respect of policies issued in relation to risks in the State. The current ICF levy generates in the region of €70 million per year.
To date, the Exchequer has advanced in excess of €1 billion to the ICF on which a commercial rate of interest is applied. As of 31st December 2016, the balance owed to the exchequer was €833 million. Until all advances outstanding from the Exchequer to the ICF are fully repaid, continued financial support for the ICF in the form of a levy will be required. Based on the current amount raised by the levy, it is likely to take between 10 to 12 years for the Exchequer to be repaid. However, this estimate assumes that no further advances to the ICF will be required.
101. Deputy Eoin Ó Broin asked the Minister for Finance if he will make the provision of electric car charging points in work car parks exempt from being treated as a benefit-in-kind for PAYE, PRSI and USC purposes to encourage the use of electric cars for environmental purposes by more employers and employees. [34957/17]
Amharc ar fhreagraAn interdepartmental Low-Emitting Vehicles (LEV) taskforce has been established to consider a full suite of potential measures to expedite the deployment of low carbon technologies, particularly electric vehicles, under a commitment outlined in the Programme for a Partnership Government.
One of the potential policy instruments being considered by the taskforce is the role of taxation, including benefit-in-kind, to assist in the accelerated adoption of electric vehicles. It is expected that recommendations from the taskforce will be presented to the Government later this year.
102. Deputy Tony McLoughlin asked the Minister for Finance the follow-up searches that were undertaken further to the discovery by persons of substantial quantities of drugs off the west coast in late June 2017; the additional resources that have been allocated to customs officials to enable them to follow up on this drug find; his views on whether customs officials have obtained greater intelligence on the drug smugglers who are using the west coast to import narcotics illegally due to this unplanned find; his further views on whether the customs service has the level of resources it needs to intercept and find drug smugglers importing drugs via the west coast route; and if he will make a statement on the matter. [35021/17]
Amharc ar fhreagraI am advised by Revenue that they are working closely with An Garda Síochána in the aftermath of the recent drugs find off the west coast and investigations are continuing.
The deployment of Revenue staff and resources is a matter for Revenue. I am advised by Revenue that they use a broad range of data, intelligence and analytics to identify and evaluate risk and to confront suspected non-compliance. Revenue currently has approximately 2,000 staff countrywide engaged on activities that are dedicated to targeting and confronting non-compliance. These activities include anti-smuggling and anti-evasion, investigation and prosecution, audit, assurance checks, anti-avoidance, returns compliance and debt collection.
Revenue enforcement officers carry out regular and ongoing monitoring of the western coastline, including patrols and physical checks at harbours and piers. For operational reasons Revenue is not in a position to comment on the specific follow up initiatives undertaken to this recent drugs find. I am however assured by Revenue that they have undertaken a number of specific actions both in their own regard and in conjunction with other relevant State agencies following this drugs find.
Revenue continues to actively engage with the coastal community to increase their awareness of the need to report any suspicious activity, suspicious vessels or movements in the area.
Revenue has an appropriate enforcement presence at all key airports, ports and at other strategic locations throughout the country and places particular emphasis on developing an intelligence-based focus at both national and regional level, deploying resources to areas of highest risk. Enforcement strength at particular locations is regularly augmented with additional personnel on a risk assessment basis or when particular operations are taking place against illegal activity. I am assured by Revenue that they attach a high priority to combatting the smuggling of controlled drugs and are very active, in conjunction with other relevant agencies, in targeting this criminal activity and those responsible for it. I am satisfied with the risk-focused approach Revenue adopts.
103. Deputy Michael McGrath asked the Minister for Finance the status of the transposition of EU Directive 2016/97 on insurance distribution; the way in which each of the discretions allowed will be handled; his plans to ban commission in respect of IBIPs that are sold on the basis of independent advice; if the definition of the term "independent" in this context will be clarified; if the difference between MiFID products and products falling under the IDD will be addressed; and if he will make a statement on the matter. [35045/17]
Amharc ar fhreagraThe Insurance Distribution Directive was published in the Official Journal of the European Union in February 2016 and must be transposed into Irish law by February 2018. It will replace the Insurance Mediation Directive which was adopted in 2002 to regulate point of sale insurance products and will create a single market for the sale of insurance products. The Insurance Distribution Directive aims to further enhance consumer protection and ensure a level playing field by extending the scope of the directive to include all sales of insurance products. It will also seek to identify and mitigate conflicts of interest in particular in the area of commissions, and strengthen administrative sanctions.
Work has commenced on the transposition of IDD including the holding of a public consultation on the national discretions in the Directive which ran during April - see link: http://www.finance.gov.ie/sites/default/files/170329%20Inusrance%20Distribution%20Directive%20consultation.pdf
My Department is currently preparing a submission for me on the transposition process with particular focus on how the discretions should be handled. For the purpose of this exercise the views of the various stakeholders who participated in the public consultation as well as the Central Bank will be included and will therefore form part of my considerations on these matters.
In the hierarchy of discretions, it is acknowledged that the discretion in Article 29(3) of IDD which allows Member States amongst other things to prohibit the offer or acceptance of fee, commissions etc., from third parties in relation to the provision of insurance advice, is of particular importance. This is in turn directly relevant to the issue of independence and the issue of a level playing field for investment products sold under MIFID and those sold under IDD.
Finally, I hope to have completed my consideration on the IDD discretions in September. Soon after that the matter will be referred to the Attorney General’s Office with a view to having this Directive transposed in advance of the deadline of February 2018.
104. Deputy Michael McGrath asked the Minister for Finance his views on a matter raised in correspondence concerning a loan sale by NAMA (details supplied). [35070/17]
Amharc ar fhreagraThe Deputy will be aware that I, as Minister for Finance, have no role in respect of NAMA's commercial operations or decisions. Accordingly, I am not aware of specific details in relation to this particular transaction. The Deputy will also be aware that NAMA operates under the same obligation of confidentiality as banks, and that Sections 99 and 202 of the NAMA Act 2009 prohibit the disclosure of confidential debtor information.
I am advised that the Deputy has raised this matter directly with NAMA through the dedicated email address which the Agency established for queries and representations from Members of the Oireachtas. This is the most appropriate channel for such queries and I am further advised that NAMA has responded directly to the Deputy in relation to his particular query.
105. Deputy James Browne asked the Minister for Finance if progress has been made in discussions at European level to designate defibrillators at a zero rate of VAT; and if he will make a statement on the matter. [35100/17]
Amharc ar fhreagraThe Programme for Partnership Government contains a commitment to look at the VAT faced by community groups on certain products, such as defibrillators and to work with our EU counterparts in seeking to reform this area.
Applying a zero rate of VAT to defibrillators is not currently possible under the VAT rating provisions of the EU VAT Directive, with which Irish VAT law must comply. However, a proposal on reforming VAT rates is due to be published by the Commission this September, which could give greater flexibility to Member States in setting VAT rates. This could allow for the application of lower VAT rates to defibrillators. In the context of this proposal, Ireland has already written to the Commission seeking for defibrillators to be applied at a zero or reduced rate going forward.
106. Deputy Gino Kenny asked the Minister for Finance his views on and his plans to implement the ruling of the European Court of Justice (details supplied) that appears to indicate that Irish citizens have a right under EU law to drive a car that they own and is registered in another member state in Ireland if it is intended essentially for use in another member state; the timeframe for the legislation to implement the EU ruling; and if he will make a statement on the matter. [35112/17]
Amharc ar fhreagraRuling C-420/15 of the Court of Justice of the European Union concerns the circumstances in which an obligation to register a motor vehicle in a Member State would constitute an obstacle to freedom of movement for workers.
National legislation provides that Irish citizens have the right to drive a car in Ireland that is registered in another Member State for a period of thirty days before it must be registered in Ireland. This provision ensures that freedom of movement is not restricted in the manner reported in this case. The general requirement that vehicles being used in Ireland must be registered in Ireland is consistent with EU law and I have no plans to introduce any changes in this regard.
107. Deputy Louise O'Reilly asked the Minister for Finance the name of the person nominated by the State to the European Union expert committee on illicit trade in tobacco; and the extent to which he has verified that this person has no conflicts of interest. [35178/17]
Amharc ar fhreagraI presume that the Deputy is referring to the European Commission Expert Group on the Fight against Illicit Trade in Tobacco, established in 2017 under the aegis of the European Anti-Fraud Office.
I am advised by Revenue that Ireland will be represented at the Expert Group by an officer of its Investigations and Prosecutions Division, and that the person concerned has no conflicts of interest.
