Written Answers Nos. 94-102
94. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade the progress to date in the talks regarding the restoration of the Northern Ireland Executive and Assembly; and if he will make a statement on the matter. [7977/18]
Amharc ar fhreagraAs co-guarantor of the Good Friday Agreement, the Government, working with the British Government, has spared no effort in supporting and facilitating talks on the formation of a new Executive, over many months. Fully functioning, devolved, power-sharing Institutions are the only way forward for Northern Ireland, and are urgently required.
Yesterday’s developments in Stormont, in particular the DUP statement, are obviously of serious concern to all of us who want to see the establishment of a functioning, power-sharing Executive in Northern Ireland, and the other Institutions of the Good Friday Agreement.
I was in regular contact with the Secretary of State yesterday, both before and following this announcement, and will remain in close contact as we reflect on the next steps the two Governments need to take in relation to the political process.
The two Governments have worked steadfastly together over the past year, assisting and facilitating the parties in their efforts to reach agreement on the formation of a new power-sharing Executive. In recent days, we believed that there was a genuine basis for an accommodation between the two largest parties. Such an accommodation would then have facilitated broader engagement with all the political parties on the establishment of a new Executive.
Ultimately, however, devolved power-sharing government can only operate on the basis of an agreement between the two largest parties. Unfortunately, this has not been achieved to date, despite intensive engagement.
The Government is working with the British Government to see if there is any prospect of re-engagement with the parties in the period ahead.
As co-guarantors of the Good Friday Agreement, the British and Irish Governments have an obligation to uphold and protect the letter and spirit of that Agreement, and we will also be considering how best to do so in the current situation.
95. Deputy Willie Penrose asked the Minister for Finance his plans to amend or change the terms and eligibility conditions for receipt of primary medical certificates particularly in cases in which persons seeking same are severely disabled but have not lost a limb or have other significant medical conditions; and if he will make a statement on the matter. [8036/18]
Amharc ar fhreagraAs you may be aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax.
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 Department has no role in the granting of Primary Medical Certificates to any applicant. The PMC is issued by the relevant Senior Medical Officer in the HSE, or failing that an appeal may be made to the Disabled Drivers Medical Board of Appeals. The Medical Board of Appeals must be independent in its determinations and so the Department has no influence over the outcome of any appeal.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT forgone, and the fuel grant, the scheme cost approximately €65m in each of 2016 and 2017. This figure does not include the revenue forgone in respect of the relief from Motor Tax provided to members of the Scheme.
The Scheme and qualifying criteria were designed specifically for those with severe physical disabilities and are, therefore, necessarily precise. From time to time I receive representations on behalf of individuals and organisations who believe they would benefit from the scheme but do not qualify under the criteria. While I have sympathy for such cases, given the scale and scope of the scheme, there are no plans to review the medical criteria eligibility at this time.
96. Deputy Ruth Coppinger asked the Minister for Finance his plans to change the criteria for the home carer tax credit to cover persons who are not married but living together; and if he will make a statement on the matter. [7834/18]
Amharc ar fhreagraThe Home Carer's Allowance (as it was then) was introduced in Finance Act 2000, in the context of a move to the partial individualisation of the income tax system. Such a system limits the transferability of tax bands and credits between jointly assessed spouses/civil partners, with the stated economic objectives of increasing labour force participation among secondary earners and reducing the numbers of workers paying the higher rates of income tax.
In tandem with this move towards an individualised tax system, and in order to ensure a balance was maintained between those going out to work and families with caring responsibilities in the home, a Home Carer’s tax allowance was introduced for married one-income families where one spouse works primarily in the home caring for children, the aged or incapacitated persons.
This allowance was subsequently converted into the Home Carer Tax Credit (HCC), and the Deputy will be aware that in Budget 2018 I increased the HCC, which is of benefit to over 80,000 families annually, from €1,100 to €1,200 per annum.
As the policy rationale for the introduction of the HCC was directly linked to changes in the joint assessment of married couples, there are no plans at this time to extend the criteria further to encompass individuals who are not married and assessed as a single tax unit.
97. Deputy Róisín Shortall asked the Minister for Finance his plans to adjust excise duties on petrol and diesel sales in view of the emerging evidence of diesel pollution; and if he will make a statement on the matter. [7886/18]
Amharc ar fhreagraA differential in the rate of excise applied to petrol and that applied to diesel exists due to diesel being the traditional fuel of business. Commercial vehicles such as heavy goods vehicles had no economically viable alternative and the reduced excise rate on diesel was applied in recognition of this and the role of transport in the wider economy where added fuel costs could ultimately translate into added retail prices.
Nonetheless I am aware that a balance must be struck between the different policy objectives, which of course include environmental objectives. When I am considering the appropriate excise rates applying to auto-fuels in advance of Budget 2019 I will consider all of the elements involved, including the environmental rationale of applying excise duty on auto-fuels.
98. Deputy Richard Boyd Barrett asked the Minister for Finance his plans to ensure that a landline telephone number is supplied along with 1850 or 1890 telephone numbers by his Department including all Revenue departments (details supplied); and if he will make a statement on the matter. [7899/18]
Amharc ar fhreagraIn response to the Deputy, I can confirm that a normal local landline phone number is provided along with an 1890 phone number for my Department, and that these numbers are available on the www.finance.gov.ie website.
As regards the Office of the Revenue Commissioners, I am informed by Revenue that the 1890 LoCall telephone service (which has been available for a number of years) is the best available service for the scale of its telephone business. However, I know that Revenue is very conscious that some of its customers are not being charged LoCall rates when making contact and have been actively seeking ways to reduce the cost burden for these customers. In that regard, Revenue is looking at new telephony technology which will provide a robust, reliable and scalable telephone service that does not rely on 1890 architecture. Revenue is also exploring the use of other technologies that will enable customers - using their existing ‘inclusive packages’ (bundle) - to ‘phone’ Revenue from links within its website and mobile app (RevApp) without incurring the 1890 telephone costs. Revenue hope to launch these, where feasible, sometime in 2018.
The Deputy may be aware that, in 2017, the Commission for Communications Regulation (ComReg) held a public consultation on the current 5 classes of “Non-Geographic Number” (NGN) – 1800 (Freephone), 1850 (Shared cost – fixed charge per call), 1890 (Shared cost – charge per minute), 0818 (Universal access), and 076 (Nomadic). Views were invited from interested parties and Revenue made a submission expressing its dissatisfaction at the rates charged for 1890 calls. In its submission, Revenue agreed with ComReg’s proposal that the retail charge that should apply to a caller for calling any of the NGN numbers at a particular point in time should not exceed the retail charge that would apply to that same caller for calling a Geographic Number at that same point in time. Revenue is awaiting the outcome of the ComReg consultation process and any recommendations therefrom.
On a wider note, I am further informed by Revenue that it has enhanced its range of online services to reduce the need for customer telephone contact. This includes a new website which is designed around customer needs which will help customers easily find the information they are looking for. In addition, Revenue has rewritten a considerable portion of the content on the website in plain language to make it easier for customers to understand.
99. Deputy Joan Burton asked the Minister for Finance further to Parliamentary Question No. 133 of 31 January 2018, the number of companies with section 110 designation which have not submitted accounts to the Revenue Commissioners for 2016; and if he will make a statement on the matter. [7909/18]
Amharc ar fhreagraI am advised by Revenue that 161 companies, who have notified Revenue that they are qualifying companies for the purposes of section 110 of the Taxes Consolidation Act 1997 (TCA), have not filed financial statements along with their corporate tax returns for 2016.
Revenue is, in accordance with its normal compliance management activities, following up on this aspect of non-compliance, including, as appropriate, the levying of a surcharge in accordance with section 1084(2) of the TCA.
100. Deputy Joan Burton asked the Minister for Finance the estimated cost to the Exchequer if alcohol consumption fell by 10%, 15%, 20% and 25%, respectively, in tabular form; and if he will make a statement on the matter. [7910/18]
Amharc ar fhreagra101. Deputy Joan Burton asked the Minister for Finance the estimated effect on the economy if alcohol consumption fell by 10%, 15%, 20% and 25%, respectively; and if he will make a statement on the matter. [7911/18]
Amharc ar fhreagraI propose to take Questions Nos. 100 and 101 together.
Based on 2017 alcohol receipts and applying a simple straight line calculation the following table provides an estimate of the impact on the Exchequer in the event that alcohol consumption fell by 10%, 15%, 20% and 25% respectively.
|
|
|
Total excise receipts (€ million) |
Total Reduction (€ million) |
|
Total excise receipts for 2017 |
|
€1,220 |
|
|
Effect of reduction in consumption of: |
10% |
€1,098 |
€122 |
|
|
15% |
€1,037 |
€183 |
|
|
20% |
€976 |
€244 |
|
|
25% |
€915 |
€305 |
In reality there are a large number of interacting variables which could cause the above figures to be either higher or lower. In terms of broader impacts on the economy, different studies have sought to quantify the costs of alcohol misuse to society as well as studies which have sought to quantify the benefits to the economy derived from establishments and venues which are licensed to sell alcohol.
102. Deputy Joan Burton asked the Minister for Finance the number of cases heard by the Tax Appeals Commission, TAC, in each of the months from September to December 2017 and January 2018; the number of cases which were heard in 2017 in which adjudications have not been issued; the number of open appeals awaiting hearing; if the analysis of the cases heard by the TAC in 2017 by tax head will be provided; and if he will make a statement on the matter. [7915/18]
Amharc ar fhreagraThe Tax Appeals Commission (TAC) is an independent statutory body tasked with managing appeals in relation to the adjudication of tax disputes. The Commission was established on 21 March 2016 following the commencement of the Finance (Tax Appeals) Act 2015. The following table outlines the number of cases heard from September, 2017 to January, 2018, by tax type and the number of cases heard in 2017 but awaiting determination:
|
Appeals Heard - 2017 |
|||
|
Month |
No. of Appeals Heard |
Tax type |
No. of Cases awaiting Determination |
|
Jan |
5 |
IT, CT, Customs & Excise and VAT |
4 |
|
Feb |
7 |
IT, CT, CGT and Artist’s Exemption |
5 |
|
Mar |
3 |
IT, CT, VRT |
1 |
|
May |
9 |
IT, CT, VAT, CGT and Customs & Excise |
7 |
|
Jun |
6 |
IT, VAT, CGT, CAT and Customs & Excise |
5 |
|
Jul |
1 |
IT |
0 |
|
Aug |
2 |
IT |
0 |
|
Sep |
6 |
IT, LPT |
0 |
|
Oct |
3 |
IT, VRT and Stamp Duty |
1 |
|
Nov |
7 |
IT, CAT, VRT |
2 |
|
Dec |
2 |
CT, VRT |
1 |
|
Appeals Heard - 2018 |
|
|
|
|
Month |
No. of Appeals Heard |
Tax type |
No. of Cases awaiting Determination |
|
Jan |
1 |
IT |
0 |
In addition to the above appeals heard in 2017, the TAC also held 89 Case Management Conferences (CMCs) relating to 575 appeals. A CMC is an informal hearing, at which parties to the appeal are directed to attend, with a view to assisting all parties reaching a settlement or agreement more expeditiously, without the need to conduct a formal hearing. As a result of these CMCs, 38 appeals were closed, a further 33 were withdrawn or settled and approximately 350 are currently being adjudicated on, without the need for a formal hearing. The TAC is also planning to move to new premises in 2018. This should facilitate the conduct of multiple hearings of all natures, occurring parallel, and should significantly increase the number of determinations and settled appeals, in 2018. In relation to all such matters, I am advised that the TAC anticipates there will be more detail about the appeals on hand and the process of dealing with them, in its Annual Report, which will be produced in March.
Since the establishment of the Tax Appeals Commission in 2016, I am informed that approximately 3,322 appeals transferred to the TAC, at various stages during 2016, from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners. The TAC has further advised me that, as of 30 January, it currently has approximately 3,648 appeals under its remit but this does not mean that each appeal will require a hearing. Quite often, settlements are reached between Appellants and the Revenue Commissioners when statements of cases have been shared and discussed. As mentioned above, Case Management Conferences have proved very successful in settling appeals and there should be more detail about these, in the forthcoming Annual Report of the Commission.
The Deputy may also note that the TAC have informed me that in 2017, 26 determinations on appeals were made, but the TAC closed a further 569 cases without the need for a hearing, by way of Case Management Conferences and other means.
