Wednesday, 8 Nov 2017

Written Answers Nos. 77-100

Central Statistics Office

Ceisteanna (77)

Micheál Martin

Ceist:

77. Deputy Micheál Martin asked the Taoiseach the allocation for 2018 to the CSO. [47085/17]

Freagraí scríofa

Minister of State at the Department of the Taoiseach

The current net allocation for 2018 as detailed in Budget 2018 amounts to €48.447m.

2018 Allocation Breakdown

Subhead	€m
A (i) Salaries, Wages & Allowances	40.188
A (ii) Travel & Subsistence	1.200
A (iii) Training & Development & Incidental Expenses	1.100
A (iv) Postal & Telecommunications Services	0.800
A (v) Office Equipment & External IT Services	4.103
A (vi) Office Premises Expenses	1.000
A (vii) Consultancy Services & Value for Money & Policy Reviews	0.070
A (viii) Collection of Statistics - Pay	0.650
A (viii) Collection of Statistics - Non Pay	1.236
Gross	50.347
B. Appropriations-in-Aid	1.900
Net	48.447

IDA Ireland Data

Ceisteanna (78, 79, 80)

Imelda Munster

Ceist:

78. Deputy Imelda Munster asked the Tánaiste and Minister for Business, Enterprise and Innovation the names of all potential investors that have expressed an interest in locating in Drogheda or have met the IDA regarding same in the past five years. [47205/17]

Imelda Munster

Ceist:

79. Deputy Imelda Munster asked the Tánaiste and Minister for Business, Enterprise and Innovation the names of all potential investors that have expressed an interest in expanding an existing business in Drogheda and have met with the IDA regarding same in the past five years. [47206/17]

Imelda Munster

Ceist:

80. Deputy Imelda Munster asked the Tánaiste and Minister for Business, Enterprise and Innovation the names of all potential investors that have visited Drogheda IDA business park in the past five years. [47207/17]

Freagraí scríofa

Tánaiste and Minister for Business, Enterprise and Innovation

I propose to take Questions Nos. 78 to 80, inclusive, together.

Regional development is a top priority of mine and I am determined to help drive job creation all over Ireland. Increasing and sustaining foreign direct investment (FDI) outside of our main urban areas - including in Counties Meath and Louth - represents a vital part of this.

Drogheda remains an attractive destination for FDI given its track record as a home to multinational companies, the excellent local infrastructure and its proximity to Dublin and the capital's transport hubs. The wider Meath and Louth areas also benefit from these advantages, which helps explain why there are a total of 38 IDA client companies employing over 5,000 people in the two counties combined.

The IDA continues to seek new investment for the Drogheda area. The Agency has a Business Park in the town which is already home to one client and which could support further investment. The sites available at that Park are actively marketed to overseas companies. Information on those companies that may be considered potential investors cannot, however, be released on grounds of confidentiality and commercial sensitivity.

Two IDA client companies which have confirmed new investment for Drogheda in recent years are Kelton Tech and Mobile Technologies Inc. These businesses have indicated they plan on creating 250 jobs in the town and the IDA hopes that further such investment can be secured for Drogheda in the time ahead.

The following table sets out details on the number of site visits to counties Meath and Louth from 2013 to quarter three of this year.

County	2013	2014	2015	2016	Q3 2017
Meath	1	2	7	8	1
Louth	4	10	20	24	14

Enterprise Ireland Funding

Ceisteanna (81)

Clare Daly

Ceist:

81. Deputy Clare Daly asked the Tánaiste and Minister for Business, Enterprise and Innovation the Irish companies that had stands at the defence and security equipment international exhibition in London from 12 to 15 September 2017; if they received State support to attend - for example, from the Enterprise Ireland internationalisation grant; and if she will make a statement on the matter. [47273/17]

Freagraí scríofa

Tánaiste and Minister for Business, Enterprise and Innovation

The Enterprise Ireland Internationalisation Grant is designed to assist established client companies to research and explore business opportunities in international markets. This grant instrument is primarily designed to support the costs of undertaking new market research and cannot directly support sales activity.

I can confirm that Enterprise Ireland has not funded any of its client companies to attend the defence and security equipment international exhibition in London.

Office of the Director of Corporate Enforcement

Ceisteanna (82)

Róisín Shortall

Ceist:

82. Deputy Róisín Shortall asked the Tánaiste and Minister for Business, Enterprise and Innovation the steps she is taking to address identified shortcomings within the ODCE while the process of establishing a new corporate enforcement agency is under way; and if she will make a statement on the matter. [47316/17]

Freagraí scríofa

Tánaiste and Minister for Business, Enterprise and Innovation

While it is crucial to identify and learn from any shortcomings in the investigative process, it is also important to recognise the valuable role the ODCE has played and continues to play in facilitating compliance and enforcement of company law.

Organisational reforms in the ODCE were commenced in 2012 by the current Director of Corporate Enforcement to ensure a more efficient and effective use of its resources. These improvements include:

- Reorganising the structures of the Office;

- Recruiting additional expertise, most notably six forensic accountants and a digital forensics specialist;

- Fundamentally amending the investigative procedures used by the Office, with members of An Garda Síochána now taking the lead on all criminal investigations; and

- Fostering a greater culture of risk management.

The structure and operation of the new Agency will build on these important advances and incorporate lessons learned in recent years.

The decision to establish the ODCE as a new independent agency will give the Director greater autonomy and flexibility and ensure that the Agency is better equipped to investigate increasingly complex breaches of company law.

In addition, the new Agency will be established in line with international best practice, including its internal controls, staffing, budget and corporate governance etc. My Department will engage with the OECD to seek their assistance in taking account of international best practice in the establishment of the Agency.

Furthermore, the Companies Act 2014 enshrines substantial and wide-ranging powers for the Director of Corporate Enforcement. Government is committed to ensuring that the Companies Act 2014 continues to deliver a robust yet competitive corporate regulatory framework for business in Ireland. Consequently, the provisions of the Companies Act 2014 are under continuous review.

Any further powers that are identified as a requirement for carrying out the functions of the Agency will be explored and made under statute as appropriate.

The Government remains committed to refining and developing Ireland’s response to criminal activity and regulatory crime and ensure that, like every other jurisdiction, we continue to respond to emerging challenges. This recently launched package of measures to combat “white collar crime” is designed to both strengthen and further review what is required to tackle such crimes.

Office of the Director of Corporate Enforcement Data

Ceisteanna (83)

Róisín Shortall

Ceist:

83. Deputy Róisín Shortall asked the Tánaiste and Minister for Business, Enterprise and Innovation the number of requests for additional funding, staff resources or expertise that have been made by the Office of the Director of Corporate Enforcement in each of the past four years; the number of such requests that have been met in full; and if she will make a statement on the matter. [47317/17]

Freagraí scríofa

Minister for Business, Enterprise and Innovation (Deputy Frances Fitzgerald)

Following his appointment in the latter half of 2012, the Director carried out a review of the ODCE’s then skills mix and operational capacity. That review, inter alia, identified certain skill deficiencies, as a consequence of which sanction was sought, and subsequently obtained, to recruit a number of additional professional staff to address the identified need.

Further to that process, the Department, through the Public Appointments Service, recruited six suitably qualified and experienced forensic accountants together with a suitably qualified and experienced digital forensics specialist, for assignment to the ODCE.

Over recent years, a number of senior-level vacancies have arisen within the ODCE through a combination of retirement, promotion and transfer to other parts of the public service. In that context, the skill sets, competencies, roles and responsibilities associated with each of those posts have been reviewed and reconfigured by the Director to better reflect the organisation’s current needs. That exercise has resulted in two senior-level professional posts of Enforcement Portfolio Manager being created, with one of those posts having been filled recently and the filling of the other expected shortly. I n the same context, the Department is currently engaging with the Public Appointments Service to fill, through open competition, two currently vacant Forensic Accountant positions as well as a reconfigured senior role of Enforcement Legal Adviser.

The ODCE also has an approved complement of seven members of An Garda Síochána (one Detective Inspector, two Detective Sergeants and four Detective Gardaí). A vacancy arose in regard to the Detective Inspector post. I understand from An Garda Síochána that an allocation of a Detective Inspector, who also had other duties, was made to the post. This post in among a number of Detective Inspector posts which will shortly be the subject of a promotions competition.

No requests for additional funding have been made by the ODCE in the last four years.

Office of the Director of Corporate Enforcement Staff

Ceisteanna (84)

Róisín Shortall

Ceist:

84. Deputy Róisín Shortall asked the Tánaiste and Minister for Business, Enterprise and Innovation the number and nature of posts, by head count and in whole time equivalent terms in the ODCE in each of the past four years; the number of vacant posts in the ODCE; the details of same; and if she will make a statement on the matter. [47318/17]

Freagraí scríofa

Minister for Business, Enterprise and Innovation (Deputy Frances Fitzgerald)

The staffing complement of the ODCE for the years requested by the Deputy is set out in the table.

Following his appointment in the latter half of 2012, the Director carried out a review of the ODCE’s then skills mix and operational capacity. That review, inter alia, identified certain skill deficiencies, as a consequence of which sanction was sought, and subsequently obtained, to recruit a number of additional professional staff to address the identified need.

Further to that process, the Department, through the Public Appointments Service, recruited six suitably qualified and experienced forensic accountants together with a suitably qualified and experienced digital forensics specialist, for assignment to the ODCE.

Over recent years, a number of senior-level vacancies have arisen within the ODCE through a combination of retirement, promotion and transfer to other parts of the public service. In that context, the skill sets, competencies, roles and responsibilities associated with each of those posts have been reviewed and reconfigured by the Director to better reflect the organisation’s current needs. That exercise has resulted in two senior-level professional posts of Enforcement Portfolio Manager being created, with one of those posts having been filled recently and the filling of the other expected shortly. In the same context, the Department is currently engaging with the Public Appointments Service to fill, through open competition, two currently vacant Forensic Accountant positions as well as a reconfigured senior role of Enforcement Legal Adviser.

The ODCE also has an approved complement of seven members of An Garda Síochána (one Detective Inspector, two Detective Sergeants and four Detective Gardaí). A vacancy arose in regard to the Detective Inspector post. I understand from An Garda Síochána that an allocation of a Detective Inspector, who also had other duties, was made to the post. This post in among a number of Detective Inspector posts which will shortly be the subject of a promotions competition.

No. of staff* serving in the Office of the Director of Corporate Enforcement (ODCE) (2014-2017)

-	2014		2015		2016		2017**
GRADE	Headcount	FTE	Headcount	FTE	Headcount	FTE	Headcount	FTE
Director	1	1	1	1	1	1	1	1
Corporate Compliance Manager	1	1	1	1	0	0	-	-
Digital Forensics Specialist (new post in 2017)	-	-	-	-	-	-	1	1
Enforcement Portfolio Manager	-	-	-	-	-	-	1	1
Legal Adviser (1 post reconfigured in 2017 to Enforcement Legal Adviser)	3	3	3	3	2	2	1	1
Enforcement Legal Adviser (new post in 2017)	-	-	-	-	-	-	0	0
Principal Solicitor	1	1	1	1	1	1	-	-
Principal Officer	1	1	1	1	1	1	1	1
Professional Accountant Grade 1	1	1	0	0	5	5	5	5
Solicitor	2	2	1	1	1	1	1	1
Assistant Principal Officer	3	3	3	3	3	3	3	3
Higher Executive Officer	8	7	8	7	8	7	8	6.6
Executive Officer	6	5.8	6	5.8	5	5	5	4.5
Clerical Officer	8	6.7	8	6.9	8	6.7	8	6.7
Total	35	32.5	33	30.7	35	32.7	35	31.8
Gardai***		7		6		5		5

* Headcount = number of persons, FTE = “Full-time Equivalent” posts/staff

** Staffing as at end-October 2017

*** Under a 1999 Government Decision, the ODCE is allocated an approved complement of 7 Gardaí members of an An Garda Síochána.

Office of the Director of Corporate Enforcement Expenditure

Ceisteanna (85)

Róisín Shortall

Ceist:

85. Deputy Róisín Shortall asked the Tánaiste and Minister for Business, Enterprise and Innovation the amount spent on payroll in the ODCE in each of the past four years; the amount spent on temporary staff in each of the past four years; the amount spent on outside expertise in each of the past four years; and if she will make a statement on the matter. [47319/17]

Freagraí scríofa

Tánaiste and Minister for Business, Enterprise and Innovation

The pay allocation and expenditure in relation to the Office of Director of Corporate Enforcement (ODCE) is set out in the table:

	Pay allocation	Pay expenditure at year end
2014	€2.465m	€2.216m
2015	€2.884m	€2.156m
2016	€2.808m	€2.006m
2017 (to end of September)	€2.838m	€1.525m

It should be noted that there were 27 fortnightly payroll periods in 2015 applicable to the bulk of ODCE staff and a return to the norm of 26 fortnightly payroll periods in 2016, hence the modest reduction in the 2016 Pay allocation.

The ODCE also has an approved complement of seven members of An Garda Síochána (one Detective Inspector, two Detective Sergeants and four Detective Gardaí) to assist with its criminal investigation / prosecution functions. At this time there is one vacancy in that approved complement (the Detective Inspector post). The pay related costs for the Gardaí assigned to the ODCE are borne by the Department of Justice and Equality Vote and such pay costs are not reflected in the financial table above.

Specific provision was made in the Office’s 2015 pay allocation to allow for the recruitment of additional staff, including additional specialist staff such as 7 forensic accountants. The reality, however, has been that notwithstanding the increased pay allocation, it has taken some time to effect the recruitment of the specialist staff concerned. Nonetheless, 6 additional forensic accountants were recruited. A Digital Forensic Specialist post has been filled since the start of the year.

Over recent years, a number of senior-level vacancies have arisen within the ODCE through a combination of retirement, promotion and transfer to other parts of the public service. In that context, the skill sets, competencies, roles and responsibilities associated with each of those posts have been reviewed and reconfigured by the Director to better reflect the organisation’s current needs. That exercise has resulted in two senior-level professional posts of Enforcement Portfolio Manager being created, with one of those posts having been filled recently and the filling of the other expected shortly. Beyond this there are a small number of vacancies, that my Department is currently working with the ODCE to fill.

The following table gives the amount spent on temporary staff in each of the past four years; along with the amount spent on outside expertise (anyone hired on a short-term contract to work on any investigation) in each of the past four years:

ODCE	2014	2015	2016	2017	Total
Temp. Contract worker-legal secretary	€56,309.00	€57,628.00	€40,077.00	Nil	€154,014.00
Outside Expertise
Mazars	€29,520.00	€178,733.00	Nil	Nil to date	€208,253.00
Espion	0	€7,380.00	€10,258.00	€6,855.00 to date	€24,493.00
Glenbeigh	0	0	€56,449.00	0	€56,449.00
Deloitte	0	€23,249.00	€8,261.00	0	€31,510.00
Total Outside Expertise	€29,520.00	€209,362.00	€74,968.00	€6,855.00 to date	€320,705.00

Housing Data

Ceisteanna (86)

Joan Burton

Ceist:

86. Deputy Joan Burton asked the Minister for Finance the number of new housing units that will be built by Home Building Finance Ireland; and if he will make a statement on the matter. [47246/17]

Freagraí scríofa

Minister for Finance

As announced in my Budget speech on 10 October 2017, it is my intention to establish Home Building Finance Ireland (HBFI) to provide funding on market terms to viable residential development projects whose owners are experiencing difficulty in obtaining debt funding. HBFI will be a standalone entity which will provide funding directly into the market.

It is important to note that HBFI would not be directly involved in development as suggested by the Deputy's question. Its role would be solely as a commercial lender akin to a bank or private equity investor. HBFI will be lending on commercial, market-equivalent terms and conditions, which would depend on the risk profile of each individual project, the quality of collateral and the creditworthiness of the borrower.

With a proposed allocation of up to €750m, it is estimated that HBFI could have capacity to fund about 6,000 homes in the coming years depending on demand in the market. The current estimated shortfall in residential supply is 15,000 – 20,000 units per annum and, accordingly, HBFI, with an annual average delivery of up to 2,000 homes, would reduce this shortfall by about 10% (assuming a three year horizon). This would be a significant contribution but it would not make HBFI a dominant player in the residential funding market and it would clearly leave room for banks and other finance providers to increase their contribution to funding much-needed residential development.

State Savings Schemes Administration

Ceisteanna (87)

Pearse Doherty

Ceist:

87. Deputy Pearse Doherty asked the Minister for Finance the reason some State savings that matured in October 2017 were delayed; if the NTMA suffered an information technology issue which caused a delay; the extent of this information technology problem; the sections of the NTMA operations that were affected; the guarantees being put in place to ensure a similar situation does not arise again; and if he will make a statement on the matter. [47155/17]

Freagraí scríofa

Minister for Finance

The NTMA has advised me that An Post acts as an agent of the NTMA in the administration of State Savings. The incident the Deputy refers to, related to An Post operational issue. No NTMA systems were impacted.

Due to the operational issue in An Post, there was an error in issuing maturity notices for one State Savings product that lasted approximately 2 weeks. All customers affected have since received their maturity notices and a letter of apology has been sent to these customers.

As a result of the issue, all An Post systems were reviewed to confirm the issue had not affected any other State Savings products. An Post procedures have been revised to address this issue.

Alcohol Pricing

Ceisteanna (88)

Peter Fitzpatrick

Ceist:

88. Deputy Peter Fitzpatrick asked the Minister for Finance if he will address a matter (details supplied) regarding VAT and excise. [47168/17]

Freagraí scríofa

Minister for Finance

I believe the issue the Deputy is referring to is that of below cost selling of alcohol products.

The remit of my Department extends to the taxation placed on alcohol products. The issue of below cost selling is a matter in the first instance for my colleague the Minister for Business, Enterprise and Innovation.

The prohibition on below cost selling was removed when the Groceries Order was abolished in 2006 by the Minister for Jobs, Enterprise and Innovation. It was removed to spur greater competition into the grocery trade by allowing retailers freedom to determine how they price their products. Any moves to directly prohibit this practice would possibly be contrary to EU State Aid rules.

However, the Deputy may be aware that, in respect of the price of alcohol, my colleague the Minister for Health is currently bringing forward legislation to tackle the issue of cheap alcohol. The Public Health (Alcohol) Bill contains a provision for a minimum price on each unit of alcohol sold, regardless of the point of sale. This should go some way to addressing issues arising from the sale of cheap alcohol.

Banking Sector

Ceisteanna (89)

John McGuinness

Ceist:

89. Deputy John McGuinness asked the Minister for Finance if he will provide the Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach with a draft copy of the report being completed by his Department relative to public banking; if he will arrange for the committee to have an input into this report in view of the public hearings it has held on the issue; and if he will make a statement on the matter. [47180/17]

Freagraí scríofa

Minister for Finance

As the Deputy will be aware, the Programme for a Partnership Government commits the Government to thoroughly investigating the German Sparkassen model for the development of local public banks that operate within well-defined regions. The purpose of the consultation process and report is to assist the Government in its analysis of local public banking in an Irish context. My Department and the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs, now the Department of Community and Rural Development, were tasked with fulfilling this Programme for a Partnership Government commitment.

The investigation of local public banking has consisted of a consultation process with stakeholders and interested parties, including the Savings Banks Foundation for International Cooperation (SBFIC). Officials from the Department of Rural and Community Development and my department have met with representatives from SBFIC a number of times. Officials have been provided with a detailed proposal and presentation on the Sparkassen model and its potential implementation in an Irish context by SBFIC.

I can confirm that officials in my Department are working jointly with colleagues in the Department of Community and Rural Development in order to prepare a report of the findings of their investigation. It is expected that the report will be completed in the near future. It will describe the current Irish banking environment, outline the Sparkassen and Kiwibank business models, detail the proposal for local public banking in Ireland received from Irish Rural Link and SBFIC, summarise the views of respondents to the consultation process and set out findings in relation to the potential for a local public banking model in Ireland.

The completed report will be presented jointly to the Minister for Rural and Community Development, Michael Ring T.D., and myself. The report will then be brought to Government, for Cabinet Approval. Once the report has been brought to Government, a copy will be provided to the Joint Committee on Finance, Public Expenditure, and Reform and Taoiseach.

Tracker Mortgage Examination

Ceisteanna (90)

Pearse Doherty

Ceist:

90. Deputy Pearse Doherty asked the Minister for Finance if the staff members of a bank (details supplied) that had their tracker mortgage removed will be covered by the Central Bank's examination process and by the bank's redress and compensation scheme; and if he will make a statement on the matter. [47184/17]

Freagraí scríofa

Minister for Finance

The Deputy's question was referred to the bank by officials in the Department who were provided with the following response:

"Bank of Ireland is currently conducting its examination of tracker mortgage related issues which covers, amongst other things, transparency of communications with and contractual rights of tracker mortgage customers. This is an industry wide review required by the Central Bank of Ireland. All tracker mortgages sold by the Bank are covered by the examination. Bank of Ireland provided an update on this matter on 25 October 2017, available below, which sets out that Bank of Ireland will start the compensation process for c.4,300 customers from 10 November, and in line with the requirements of the Central Bank’s Tracker Examination Framework, will continue to review whether other customers should be included in the compensation process. A further update will be provided in mid- November."

https://www.bankofireland.com/about-bank-of-ireland/press-room/press-releases/item/632/bank-of-ireland-ceo-personally-commits-to-resolving-tracker-mortgage-issue-as-quickly-as-possible/#october

Help-To-Buy Scheme Eligibility

Ceisteanna (91)

Michael McGrath

Ceist:

91. Deputy Michael McGrath asked the Minister for Finance if a person who buys a newly built house as a first-time buyer from a company under a NAMA-approved receiver and the company is not on the Revenues Commissioners' list of qualified contractors for the purposes of the help-to-buy scheme has recourse in this regard; and if he will make a statement on the matter. [47194/17]

Freagraí scríofa

Minister for Finance

Section 477C of the Taxes Consolidation Act 1997 provides that for a first time purchaser to be eligible for the Help-to-Buy (HTB) scheme, he or she must enter into a contract with a qualifying contractor. If first-time purchasers do not purchase from a qualifying contractor, it is not an eligible house purchase.

However, I am advised by Revenue that to consider the matter further, if the Deputy could provide all relevant details around the circumstances of any particular relevant property purchase, it will arrange to have the matter looked into.

Financial Services Ombudsman Remit

Ceisteanna (92)

Robert Troy

Ceist:

92. Deputy Robert Troy asked the Minister for Finance if financial institutions are legally obliged to comply with the Office of the Financial Ombudsman when a request is made of them. [47209/17]

Freagraí scríofa

Minister for Finance

Firstly, I must point out that the Financial Services Ombudsman is independent in the carrying out of his duties. I have no role in the day to day workings of the office or in the decisions which he takes.

One of the main roles of the Financial Services Ombudsman (FSO) is to investigate, mediate and adjudicate complaints about the conduct of regulated financial service providers. Investigations by the Financial Services Ombudsman are free of charge to the consumer.

I have been advised by the Financial Services Ombudsman that he can require a regulated financial service provider to provide information either orally or in writing, or to produce any document or other record, or to provide a copy of any document.

The Ombudsman can also summon any officer, member, agent or employee of a financial service provider to attend before him, and he can examine on oath any such officer, member, agent or employee in relation to any matter that appears to the Ombudsman to be relevant to an investigation or adjudication.

The FSO may apply to the Circuit Court for a compliance order against a person if it appears to the Ombudsman that the person has failed to comply with such a request.

Furthermore, a person who obstructs the Ombudsman in the exercise of his functions or without reasonable excuse, fails to comply with a requirement or request made by the Ombudsman or gives information that the person knows to be false or misleading, or refuses to comply with a summons to attend before, or to be examined on oath by, the Ombudsman, commits an offence and is liable on summary conviction to a fine not exceeding €2,000 or to imprisonment for a term not exceeding three months or both.

Financial Services Ombudsman Staff

Ceisteanna (93)

Robert Troy

Ceist:

93. Deputy Robert Troy asked the Minister for Finance his views on whether the Office of the Financial Ombudsman is adequately staffed; and the staffing levels and budget allocation of the office for the past five years, in tabular form. [47210/17]

Freagraí scríofa

Minister for Finance

Firstly, I must point out that the Financial Services Ombudsman is independent in the performance of his statutory functions. It would not be appropriate for me to comment on how he performs his duties.

I have been advised by the Financial Services Ombudsman that he keeps the adequacy of staffing levels in the Office under constant review. The Office has just completed a public recruitment process and will be appointing both permanent and temporary staff to meet current demands in the coming weeks. The Ombudsman is satisfied that this will meet current needs. Staffing levels will continue to be kept under review in line with demand levels.

The Ombudsman also informed me that staff of the Office have the necessary range of qualifications, skills and experience to deliver on their mandate. These include qualifications and experience in the areas of mediation, investigation, legal, financial and corporate governance.

I have been informed that the budget allocation is as follows:-

Year	Budget Allocation
2017	5,932,136
2016	5,815,903
2015	5,591,304
2014	6,285,787
2013	6,193,574

I have also been informed that the staffing levels in the Bureau are as follows:-

YEAR	Staffing Levels	LONG TERM LEAVE
2017	43	which includes 5 on maternity leave and career break
2016	34	Plus 2 people on a career break
2015	28	Plus 3 people on a career break
2014	34	Plus 2 people on a career break
2013	38	Plus 1 person on a career break

I understand that the FSO wrote to all members of the Houses of the Oireachtas earlier this year informing them of the Protocol for the Provision of Information to Members of the Oireachtas by State Bodies and providing a dedicated email address for the timely provision of information to members of the Oireachtas.

Stamp Duty

Ceisteanna (94)

Michael McGrath

Ceist:

94. Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a policy on whether ATM machines should dispense €10 notes to persons; the position regarding the practice of retail banks in relation to dispensing €10 notes; if there is a policy on whether the use of €20 notes or €50 notes is preferred in cases in which an amount of €100 is required by a person; the data on the denominations of notes dispensed; and if he will make a statement on the matter. [47218/17]

Freagraí scríofa

Minister for Finance

I am informed by the Central Bank that a recommendation of the National Payments Plan targeted a significant increase in the number of €10 and €20 banknotes dispensed from Irish ATMs, with a view to making lower denomination notes more available to cash users.

Building on that recommendation, the Central Bank has set targets for the banks to achieve in terms of issuance of €10, €20 and €50 notes from non-retailer ATMs by 2018. These targets were calculated following a study of the requirements of consumers, given patterns of cash usage.

The targets are that 6-10% of all notes by volume are to be €10 notes by the end of 2018, 40-45% of all notes by volume are to be €20 notes and 45-50% of all notes by volume are to be €50 notes. The latest available data, for Q3 2017, on amounts actually dispensed show that 8% of all notes are €10 notes, 36% of all notes are €20 notes and 56% of all notes are €50 notes.

The Central Bank requests regular updates from the commercial banks on their progress towards achieving these targets and continues to challenge them in relation to the number of €10 and €20 banknotes being dispensed from their ATMs. This topic is a permanent agenda item at the National Cash Forum which is chaired by the Central Bank, and is also discussed at bilateral meetings with banks by the Central Bank.

Stamp Duty

Ceisteanna (95)

Kevin O'Keeffe

Ceist:

95. Deputy Kevin O'Keeffe asked the Minister for Finance if commercial sales contracts signed prior to budget 2018 will be closed with immediate effect and not have to wait until mid-December 2017 when the Finance Bill 2017 is enacted in view of the additional and major costs that will be incurred in the interim. [47251/17]

Freagraí scríofa

Minister for Finance

The rate of Stamp Duty on commercial property was increased to 6% by way of Budget Day Resolution and applies in relation to all relevant conveyances executed after midnight on Budget day. In order to avoid changing the cost structures of contracts entered into prior to that date, I have introduced measures in the Finance Bill that will allow for the lower rate of 2% to continue to apply to contracts where the parties entered into binding contracts prior to the commencement of the new rate and where the conveyance is executed on or before 31 December of this year. These transitional measures will come into effect on the enactment of the Finance Bill.

I am advised by Revenue that it has now put arrangements in place for these transitional measures. A person who files a stamp duty return before the enactment of the Finance Bill and who is satisfied that the transitional measures would apply if the Finance Bill was enacted, has two options. He or she may-

1. File a return through the e-stamping system, pay stamp duty at the rate of 6% and be issued with a stamp certificate. On enactment of the Finance Bill, the filer can then request a refund of the difference in the stamp duty paid between the 2% and 6% rates by amending the return and submitting the relevant documentation to Revenue, or

2. File a return through the e-stamping system and pay the stamp duty at the rate of 2%, in which case a stamp certificate will not be issued. On enactment of the Finance Bill, Revenue will publish information on how the postponed stamp certificate can be obtained.

Tax Agreements

Ceisteanna (96, 97)

Joan Burton

Ceist:

96. Deputy Joan Burton asked the Minister for Finance further to Questions Nos. 123 to 125, inclusive, of 17 October 2017, the analysis of cases settled by way of mutual agreement procedures, MAPs; the year and the amount of tax involved; the number of settlements open under MAPs; the tax potentially at risk; and if he will make a statement on the matter. [47306/17]

Joan Burton

Ceist:

97. Deputy Joan Burton asked the Minister for Finance the number of advance pricing arrangements the Revenue Commissioners have agreed and which are currently in place, by country; the number of companies involved; and if he will make a statement on the matter. [47307/17]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 96 and 97 together.

I am informed by Revenue that there are currently 29 open Mutual Agreement Procedure (“MAP”) cases. These relate to adjustments raised by tax authorities in Tax Treaty partner countries in respect of transfer-pricing or the attribution of profits to permanent establishments. Some of these cases are at an early stage and Revenue has not yet received sufficient information to estimate the potential Irish tax relief that could result from closing the cases. For those cases where the potential relief is known, the maximum aggregate tax value of the relief could amount to €243m. However, while this aggregate value is based on granting relief for the full foreign adjustments, the total relief ultimately granted is likely to be less, as a result of the withdrawal or reduction of the foreign adjustments concerned on the conclusion of the MAP negotiations.

The following table includes the number of MAP requests made by companies for each of the years 2008 to 2016 and to date in 2017, together with the number of requests where tax relief was granted and the tax value of the relief involved:

Year of MAP request	Number of requests received for MAP assistance	Number of these requests where relief granted	Tax value of relief involved *
2008	2	1 (1 case was withdrawn)	**
2009	6	4 (1 case where no relief was granted, and 1 case is still open)	€6.6m
2010	9	3 (4 cases were withdrawn, 1 case where no relief was granted, and 1 case is still open)	€3.5m
2011	4	2 (1 case was withdrawn, and 1 case where no relief was granted)	€0.9m
2012	5	2 (2 cases were withdrawn, and 1 case is still open)	€0.1m
2013	7	4 (1 case was withdrawn, and 2 cases are still open)	€4.8m
2014	12	2 (1 case was withdrawn, 1 case where no relief was granted, and 8 cases are still open)	€4.7m
2015	8	1 (2 cases were withdrawn, 1 case where no relief was granted, and 4 cases are still open)	**
2016	8	3 (5 cases are still open)	€1.8m
2017	8	0 (1 case was withdrawn, and 7 cases are still open)	€0.0m

* Relief may be granted over a number of years and may take the form of increasing losses to be carried forward as well as refunds and off-sets.

** As there is only one case involved, publication of the amount of tax relief granted is not considered appropriate as it could lead to identification of the company.

With respect to Question No. 97, a bilateral Advance Pricing Arrangement, referred to as a bilateral APA, is a binding agreement between two tax administrations, which is entered into by reference to the relevant Double Taxation Agreement. A bilateral APA governs the treatment for tax purposes of future transactions between associated taxpayers for a fixed period, generally 3 to 5 years.

I am informed by Revenue that there are 4 APAs currently in place with other countries. The APAs relate to 4 separate Irish companies. To observe taxpayer confidentiality, the OECD approach when reporting statistics is not to identify individual countries where there is a small number of agreements with those countries. The four current APAs have been agreed by Revenue with the tax administrations of two OECD countries and there are two agreements with each of these countries.

Tax Settlements

Ceisteanna (98)

Joan Burton

Ceist:

98. Deputy Joan Burton asked the Minister for Finance if his attention has been drawn to the fact that with the current rate of progress at the Tax Appeals Commission it will take approximately 17 years to hear cases (details supplied); his plans to introduce measures to expedite the processing of these cases; and if he will make a statement on the matter. [47308/17]

Freagraí scríofa

Minister for Finance

It is accepted that it will take time to move through the significant number of appeals that are on hands in the Tax Appeals Commission (“TAC”). These appeals fall into three categories:

(i) Those that have been notified directly to the TAC, following its establishment in March 2016;

(ii) Those that were submitted to the Revenue Commissioners prior to the commencement of the TAC and which transferred to the TAC during 2016

(iii) Those that were on hand in the Office of the Appeal Commissioners prior to establishment of the TAC and which automatically transferred to the TAC.

The appeals in categories (ii) and (iii) above make up a substantial amount of the current casework in the TAC and I am advised that much of the delay in progressing those matters towards settlement, has been outside of the TAC’s control.

I am advised that not all appeals are of the same complexity or magnitude. Therefore it is to be expected that consideration of larger and more complex appeals may take more time than others which can, or will move towards settlement, more quickly. That being the case, I am advised that it is unlikely that the current appeals will take 17 years to settle. I am also advised, by the TAC, that now its new case management system is almost fully functional, the Commission is getting to a position where it can run more case management conferences and more leader/follower appeals, whereby in the first instance, some appeals may be settled more quickly because of earlier interaction with the TAC; and in the second instance, more appeals may settle by virtue of the outcome in a “leader” case, which has bearing on all the “follower” appeals. I am further advised that this desired outcome is already taking effect, with appeals settling or closing this week, on foot of case management conferences.

Nevertheless, I am mindful that it is also the case that there are a large number of appeals to be settled and more being notified each month. Although a reasonable timeframe for settling all must be allowed, I accept that the TAC needs additional resources to ensure an efficient and effective appeals process is available to taxpayers. A new, temporary Commissioner has been appointed to deal with the “legacy” cases and I am advised that a series of case management conferences, dealing with a large volume of those appeals, have begun and will continue through December. The TAC anticipates that these conferences will result in many of the appeals settling or closing at that stage. Likewise, a series of these conferences are being scheduled for December, in respect of “current” appeals. In addition, the Commission has identified procedural improvements which it considers may help to expedite appeals and I am advised it has requested a review of some of its proposals by the Office of the Attorney General and awaits a response. Furthermore, the TAC has put proposals to my Department in relation to additional resources – staff and facilities - and addressing these issues quickly will, I understand from the Commission, lead to an improvement in terms of the rate and timing of appeals being settled or closed.

Tax Appeals Commission

Ceisteanna (99)

Joan Burton

Ceist:

99. Deputy Joan Burton asked the Minister for Finance if he will request the Revenue Commissioners to offer alternative methods of settlement such as arbitration to persons in view of the fact that a prompt hearing before the Tax Appeals Commission is impossible in relation to the huge number of open appeals against tax assessments; and if he will make a statement on the matter. [47309/17]

Freagraí scríofa

Minister for Finance

The Tax Appeals Commission (TAC) is an independent statutory body whose main task is hearing, determining and disposing of appeals against assessments and decisions of the Revenue Commissioners concerning taxes and duties in accordance with relevant legislation.

I am advised by Revenue that it is always willing to engage in meaningful settlement discussions with appellants, even after an appeal has been made to the TAC. Indeed, it has always been the case that a large number of appeals are settled by agreement between the parties rather than by being determined by the Appeal Commissioners. Such settlement discussions routinely involve a professional adviser retained by the taxpayer in question. This type of settlement, however, is more likely where the dispute involves the amount of a tax liability or there is a difference of opinion in relation to the facts of a case. There are many cases where there is no potential for informal settlement, in particular with appeals that involve the determination of a point of law.

The Appeal Commissioners were specifically recruited because of their expertise and ability to adjudicate and determine disputes involving complex tax matters. It is appropriate that tax disputes involving points of law and complex tax matters continue to be determined by them, where the matter cannot be resolved directly between the parties.

I am also advised that Revenue’s understanding of arbitration is that an independent arbitrator makes a decision in a dispute that is binding on all parties. Revenue does not consider that this would be appropriate in the context of complex tax disputes. In certain cases, where Revenue does not agree with the determination of the TAC, and the matter may create a precedent that has significant implications for the Exchequer, it is important Revenue has the option of appealing the determination to the Courts.

Tax Appeals Commission

Ceisteanna (100, 101)

Joan Burton

Ceist:

100. Deputy Joan Burton asked the Minister for Finance the number of appeals heard by the Tax Appeals Commission in each month since its formation; the number of determinations still outstanding for each of those months, in tabular form; and if he will make a statement on the matter. [47310/17]

Joan Burton

Ceist:

101. Deputy Joan Burton asked the Minister for Finance the number of appeals heard by the Tax Appeals Commission in each month since its formation, by tax head, in tabular form; and if he will make a statement on the matter. [47311/17]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 100 and 101 together.

I am informed by the Tax Appeals Commission that, as of 3 November 2017, 106 hearings have taken place since the establishment of the Tax Appeals Commission in March 2016, to include a number of case management conferences. I am advised that case management conferences can be held for a number of reasons however they are primarily to facilitate the speedy resolution of appeals. During a hearing, a number of tax issues can be raised for consideration, and in this regard the table below highlights the main tax head elements raised during the hearings.

	Cases Heard	Determinations Outstanding	Appeals by Tax Head
Mar-16	4	2	IT; Sec 993(1)(d)(iii); VRT
Apr-16	11	2	CAT; DIRT; VAT; Sec 993(1)(d)(iii); IT; IT &VAT; SPFTC;
May-16	7	1	VRT; Dom Levy; IT & VAT; CGT
Jun-16	4	2	CD; IT; CGT; CAT
Jul-16	5	0	IT; CGT; CT; VRT; PAYE/ PRSI
Aug-16	0	3
Sep-16*	7	2	IT & VAT; VRT; IT; Sec 993(1)(d)(iii); CT; CAT
Oct-16	7	2	IT; Artist; RCT; VAT
Nov-16	9	2	VAT; VRT; Sec 993(1)(d)(iii); CAT; IT; Artist
Dec-16	8	3	IT; VRT
Jan-17	6	5	VAT; IT; CT
Feb-17	8	3	IT; CT; CGT; Artist
Mar-17	3	0	CT; VRT; IT
Apr-17	0	5
May-17	7	5	CGT; VAT; Sec 993(1)(d)(iii); IT; IT & VAT
Jun-17	8	1	CGT; IT; VAT; CAT; Mineral
Jul-17	4	0	IT; CGT
Aug-17	2	0	IT
Sep-17	4	1	IT; LPT
Oct-17	2	0	VRT; SD
Nov-17	0	0
Total	106	39

*In one case, notwithstanding a determination has issued, a further hearing has been requested

Key
IT	Income Tax
LPT	Local Property Tax
CT	Corporation Tax
VRT	Vehicle Registration Tax
Sec 993(1)(d)(iii)	Appeal as to validity of Revenue refusing appeal
CAT	Capital Acquisitions Tax
DIRT	Deposit Interest Retention Tax
VAT	Value Added Tax
Dom Levy	Domicile Levy
CGT	Capital Gains Tax
Artist	Artist Exemption
RCT	Relevant Contractor Tax
Mineral	Mineral Oil Tax
CD	Customs Duty