Written Answers Nos. 126-136
126. Deputy Michael McGrath asked the Minister for Finance his plans to inform the Houses of the Oireachtas of the way in which he will vote on the proposed deferred share bonus scheme in a bank (details supplied); and if he will make a statement on the matter. [17260/18]
Amharc ar fhreagraAs the Deputy is aware AIB’s annual general meeting is due to take place next Wednesday, 25th April. The bank has put forward a non-binding resolution which puts a formal executive share scheme before shareholders for their consideration. I announced today that it is my intention to carry out a review of banking remuneration policy but as I am not announcing any change in policy at this juncture I therefore intend to vote against this resolution.
128. Deputy Michael McGrath asked the Minister for Finance the number of applications for tax relief certificates under the Employment and Investment Incentive Scheme, EIIS, in each year since its creation and in each month of 2018; the number of applications awaiting processing and approval by the Revenue Commissioners; the average time taken between original application and the final approval for tax relief certificates under the EIIS in tabular form; and if he will make a statement on the matter. [17299/18]
Amharc ar fhreagra129. Deputy Michael McGrath asked the Minister for Finance the number of outstanding applications for tax relief certificates under the EIIS awaiting processing and approval by the Revenue Commissioners at the end of each month in each of the years 2016 to 2017 and to date in 2018, in tabular form; and if he will make a statement on the matter. [17300/18]
Amharc ar fhreagraI propose to take Questions Nos. 128 and 129 together.
Employment and Investment Incentive (EII) relief is granted in two tranches: the first portion of the relief (currently 30/40 and previously 30/41) is given at the time of investment (on foot of a completed Form EII 1), while the second portion (currently 10/40 and previously 11/41) is given if, after 3 years, the company has increased employment or spent all of the money on qualifying research and development (Form EII 1A).
Revenue advise that the increased complexity of the scheme, arising from changes in Finance Act 2015 and 2017, means that each application takes longer to process than in previous years. The increased complexity also results in a large number of incomplete applications being made, which in turn increases the volume of correspondence dealt with by the processing team.
The figures in relation to the number of initial applications for the incentive are set out in tables 1 and 2.
Table 1: No. of initial applications for EII Certification 2012 – 2017
|
YEAR |
QUALIFYING COMPANIES |
NO. OF INVESTORS |
|
2012 |
78 |
352 |
|
2013 |
190 |
1,028 |
|
2014 |
239 |
1,395 |
|
2015 |
279 |
1,530 |
|
2016 |
261 |
1,768 |
|
2017 * |
273 |
1,455 |
* Please note that the 2017 figures are provisional and subject to change. The analysis of those 2017 applications still waiting to be processed is not yet complete.
Table 2: No. of Applications for EII Certification 2018
|
MONTH |
QUALIFYING COMPANIES |
|
January |
11 |
|
February |
13 |
|
March |
12 |
* The number of 2018 investors is not currently available as the analysis of these applications is not yet complete.
The number of initial applications for certificates under the EII currently awaiting processing is 133 (i.e. initial applications where no processing has yet taken place). As such, this figure excludes cases where taxpayers have been asked to provide additional information but have not yet done so.
I am advised that it is not possible to give an average time taken to issue a decision regarding approval or rejection. Where a full application, with all supporting documentation, is received a decision will issue more quickly than a case where additional information and clarifications must be sought. Equally, it takes less time to carry out the level of examination required in respect of a claim by a company with a simple corporate structure than a claim in respect of a complex corporate grouping. At present, in respect of the more complex cases, it can take up to six months for a reply to issue.
The figures requested by the Deputy in relation to the number of outstanding applications by month since January 2016, are set out in tables 3, 4 and 5. These figures include both EII 1 and EII 1A certifications.
I am further advised by Revenue that figures prior to August 2017 represent unworked items only (i.e. where no processing has yet taken place), while those after August 2017 include items in respect of which a final answer has not yet issued. Therefore, a file was not identified as outstanding in July 2017 where correspondence was sent to a taxpayer requesting more information and that information was still awaited at the end of the month. That file, from August 2017, is identified as an outstanding work item. These changes in the recording of the statistics, which allowed for a more accurate representation of the level of the work outstanding, account for the large spike in the numbers in the latter part of 2017. While it is not possible to split the August 2017 to December 2017 figures into cases worked and cases closed, this information has been collated for the first three months of 2018.
Table 3: 2016 Total Applications O/S By Month
|
MONTH |
NUMBER O/S |
|
January |
29 |
|
February |
50 |
|
March |
43 |
|
April |
29 |
|
May |
18 |
|
June |
26 |
|
July |
18 |
|
August |
28 |
|
September |
38 |
|
October |
65 |
|
November |
34 |
|
December |
35 |
Table 4: 2017 Total Applications O/S By Month
|
MONTH |
NUMBER O/S |
|
January |
59 |
|
February |
52 |
|
March |
84 |
|
April |
98 |
|
May |
76 |
|
June |
49 |
|
July |
88 |
|
August |
164 |
|
September |
186 |
|
October |
277 |
|
November |
189 |
|
December |
187 |
Table 5: 2018 Total Applications O/S By Month
|
MONTH |
Opening |
Received |
Closed |
NUMBER O/S |
Of which additional information was requested in the month |
|
January |
187 |
11 |
9 |
189 |
57 |
|
February |
189 |
13 |
14 |
188 |
60 |
|
March |
188 |
12 |
20 |
180 |
62 |
It should be noted that the figure above of 180 cases outstanding as of March 2018 relates to both initial applications as well as follow-on case work.
Finally, and as the Deputy will be aware, I announced that a review of EII will be carried out this year. I expect that the review will be completed ahead of Budget 2019. The review will, among other matters, consider operational aspects of the scheme.
130. Deputy Michael McGrath asked the Minister for Finance the number of NAMA built residential properties in each of the years 2015 to 2017, inclusive, and to date in 2018; the number of these properties that are considered social and affordable; and if he will make a statement on the matter. [17301/18]
Amharc ar fhreagraAt the outset, it is important to note that NAMA does not build residential property. Instead, where commercially viable, it funds residential delivery on sites controlled by its debtors and receivers.
In late 2013, NAMA indicated that it aimed to fund the delivery of 4,500 homes on lands controlled by NAMA debtors and receivers over the period to end-2016. By end-2016 this target had been exceeded with NAMA funding the delivery of 4,700 homes.
Subsequently, NAMA stated in late 2015 that it would aim to fund and facilitate the delivery of up to 20,000 homes by end-2020, assuming that projects were commercially viable. In total, since 2014, NAMA has directly funded the delivery of 7,190 homes. The breakdown by year sought by the Deputy is set out in the following table:
NAMA-funded residential units
|
Year |
2014 |
2015 |
2016 |
2017 |
2018- (To end-January) |
|
NAMA-Funded Residential Units |
1,502 |
1,029 |
2,117 |
2,503 |
39 |
In addition, I am advised that over 2,700 units are currently under construction and planning permission has been secured for another 8,150 units. In addition, I am advised that some 2,000 units have been completed on sites sold by NAMA debtors and receivers.
In relation to social and affordable housing, which I am taking to refer to housing made available at below market prices, it is important to note that assets often referred to as "NAMA land" or "NAMA properties" are not owned by NAMA. NAMA owns loans. Such property is owned by private persons who owe money to NAMA ("NAMA debtors") and serves as collateral for those amounts owed. It is the income and proceeds generated from this property, via rental or sales, that is used by NAMA debtors to repay what they owe to NAMA. All borrowers have the right to maximise the value of the property which secures his/her loan. NAMA cannot force a borrower to take action which would reduce his/her repayment capacity, such as providing property for affordable housing where that is not economically optimal. To do so would breach the borrower's property rights protected under Article 43 of the Constitution.
That said, I am advised that sites controlled by NAMA debtors and receivers are subject to the same Part V planning conditions as other residential developments. Under Part V, 10% of the properties must be provided to local authorities for social and affordable housing. Based on this statutory requirement, it is estimated that up to 720 units were deliverable under Part V arrangements since 2014, including 568 units since 2015. For certain developments, the Part V requirements may have been fulfilled through alternative arrangements at the request of the local authorities concerned.
I would also draw the Deputy's attention to the fact that since 2014, NAMA has delivered 2,472 houses and apartments for use as social housing as part of its Social Housing programme, excluding houses which were provided under Part V arrangements. NAMA identified vacant units within its debtors’ stock and offered them to local authorities and approved housing bodies. Where demand was confirmed by local authorities, through the Housing Agency, funding was provided to purchase these properties, and where necessary, complete them in full compliance with all statutory requirements prior to delivery to the housing bodies. To date, NAMA has invested approximately €350 million in remediating, completing and purchasing properties for social housing use. NAMA’s special vehicle, NARPS, purchases suitable units for onward leasing to local authorities and approved housing bodies.
131. Deputy Bernard J. Durkan asked the Minister for Finance if a refund of income tax is due and will be arranged in the case of a person (details supplied); and if he will make a statement on the matter. [17383/18]
Amharc ar fhreagraI am advised by Revenue that it cannot determine if a refund of tax is correctly due in situations where statutory tax returns remain outstanding.
The person in question has not filed their Income Tax returns for the years 2015 and 2016. Once the returns are filed, Revenue will be in a position to quantify the person's overall tax position and determine if any refund is due.
The Deputy will be aware that a claim for a refund of tax must be made no later than four years after the end of the tax year to which the claim relates.
132. Deputy Robert Troy asked the Minister for Education and Skills the number of students in receipt of SUSI funding in each year since 2014, in tabular form. [17226/18]
Amharc ar fhreagraThe number of grant recipients for the academic years 2013/14 to 2017/18 is set out in the table. The data encompass students in receipt of a SUSI grant and grants from the other 66 awarding authorities who have continued to process renewal applications on a transitionary basis, pending the full transfer of all grants to SUSI.
|
Grantholders - Academic Year |
2013/14 |
2014/15 |
2015/16 |
2016/17 |
Provisional 2017/18 |
|
Total Grant-holders |
78,965 |
80,551 |
80622 |
78,904 |
78,337 |
133. Deputy Noel Rock asked the Minister for Education and Skills the actions he is taking to combat the shortage of labour in the construction industry as outlined in a report (details supplied); and if he will make a statement on the matter. [17248/18]
Amharc ar fhreagraThe report referred to by the Deputy states that a major issue for the economy in general and in particular the construction sector in the coming years will be the shortage of labour. Securing skills supply from the education and training to the construction sector is a major focus of my Department as part of broader Government actions to increase housing supply and roll out the National Development Plan and the National Planning Framework.
There are a range of new and expanding programmes in place to meet skills demands in the construction sector. These include programmes identified following engagement between education and training providers and construction employers through the 9 Regional Skills Fora.
Construction related apprentice registrations increased from 1,713 in 2015 to 2,314 in 2016 which represents an increase of 35%. This trend continued in 2017 with a further increase of 28% on the 2016 figure bringing the total number of construction related registrations to 2,963.
Apprenticeship is a demand driven educational and training programme, which aims to develop the skills of an apprentice in order to meet the needs of industry and the labour market. Consequently, the number of construction related apprentices being registered is determined by employers within the construction sector. My Department and SOLAS are committed to supporting the registration of apprentices in the construction sector. Registrations on craft apprenticeships are forecast to increase further up to 2020.
As the Deputy is aware, we are currently expanding the range of apprenticeships on offer to meet the identified skill needs of industry. Arising from our first call for apprenticeship proposals in 2015 an apprenticeship in Engineering Services Management, with the Construction Industry Federation (CIF) as industry lead, is currently being developed into a national apprenticeship programme. In addition, we recently announced 26 new programmes, arising from last year’s second call for proposals, to be further developed into national apprenticeships, including a scaffolding apprenticeship, again with the CIF as industry lead and a senior quantity surveyor apprenticeship with the Society of Chartered Surveyors Ireland as industry lead. These new programmes, once developed, will add to and complement the range of apprenticeships currently on offer in developing the skill needs identified by the sector.
In addition to apprenticeship provision, almost 7,000 beneficiaries participated in SOLAS-funded construction related further education and training (FET) programmes provided by Education and Training Boards (ETBs) under the ‘Built Environment’ skills cluster during 2017. Examples of these programmes include programmes in concreting, ground work, scaffolding and sustainable construction.
Separately, following a series of discussions with the CIF, SOLAS identified the following semi-skilled occupations as priority areas for the ETBs;
- Form worker
- Steel-fixer
- Curtain waller (installing glass and plaque tiles on the outside of building replacing brickwork)
Programmes have been put in place to produce approximately 100 form workers, 100 steel-fixers and 50 curtain wallers per year. SOLAS will continue to engage with the ETBs to expand provision to meet needs in these areas.
There were almost 1,700 higher education awards (levels 6-10 on the National Framework of Qualifications) in construction related courses in 2016. Between 2012 and 2016 the number of graduates declined by approximately 1,180 (or 42%). The most significant declines were at levels 7 and 8, which combined saw 1,280 fewer graduates over the period 2012-2016. However, there are signs of a recovery between 2015 and 2016, with the number of level 6 awards increasing slightly (70 additional awards year-on-year), a halt in the decline of level 7 awards, and a slowing in the rate of decline at level 8 (70 fewer awards year-on-year, compared to previous years’ declines of at least 200 or more). The decline in level 8 awards is likely to be reversed in the short to medium term: the number of CAO acceptances has been increasing since 2014 (reaching in excess of 1,000 in 2016, approximately double the level observed in 2012). In addition, the calls for Springboard programmes in 2016 and 2017 combined approved almost 300 places on courses related to the construction sector.
134. Deputy Aindrias Moynihan asked the Minister for Education and Skills his views on a matter (details supplied); and the action he will take to ensure students and their families are not priced out of accommodation. [17124/18]
Amharc ar fhreagraI am aware of the price increases for purpose built student accommodation in certain private developments. The Interdepartmental Working Group on Student Accommodation has been asked to assess the impact of licence arrangements on residents of purpose built student accommodation.
Together with the Minister of State for Higher Education and the Minister of State for Housing and Urban Development I launched the National Student Accommodation Strategy in July 2017. Addressing the supply of purpose built student accommodation is an important element of Rebuilding Ireland, the Government’s housing strategy. To date, 2,687 additional bed spaces have been provided since the launch of Rebuilding Ireland. As of end March, 2018, there were an additional 5,842 bed spaces actively being built, with over 2,570 of these due to come on stream for the 2018/2019 academic year and almost 3,270 the following year.
135. Deputy Margaret Murphy O'Mahony asked the Minister for Education and Skills the way in which a child (details supplied) diagnosed with autism and currently attending an interactive early intervention class in Skibbereen could be moved to a junior ASD class in Dunmanway; and if he will make a statement on the matter. [17147/18]
Amharc ar fhreagraMy Department provides for a range of placement options and supports for schools, which have enrolled students with special educational needs, in order to ensure that wherever a child is enrolled, s/he will have access to an appropriate education.
Such placements facilitate access to individualised education programmes which may draw from a range of appropriate educational interventions, delivered by fully qualified professional teachers, with the support of Special Needs Assistants and the appropriate school curriculum.
My Department therefore provides for a continuum of provision which includes mainstream school placements with additional supports, or for pupils who require more specialist interventions, special school and special class placements.
This network includes 130 ASD early intervention classes, 635 primary ASD classes and 277 post-primary ASD classes in mainstream schools and 125 Special School of which 20 are ASD special schools.
ASD Early Intervention classes are available for children aged 3-5 with a diagnosis of Autism Spectrum Disorder (ASD). Early intervention classes are intended to provide early support for children with ASD before they start school. Following early intervention, children will attend a mainstream class unless there is professional guidance that they require a special class or a placement in a special school.
My Department’s policy is that all children must be enrolled in the primary school system, whether through placement in mainstream classes, in special classes or in special schools in the September prior to their sixth birthday. If children are not in school by six years of age, under the Education Welfare Act 2000, the Educational Welfare service must be satisfied that the child is receiving a minimum standard of education in a place other than a recognised school.
The National Council for Special Education (NCSE) which is a separate independent statutory body, plans and co-ordinates the provision of education and support services to children with special educational needs, in consultation with the relevant education partners and the Health Service Executive (HSE).
As the matter raised by the Deputy refers to a particular child, I have arranged for the Deputy's question to be forwarded to the National Council for Special Education for their attention and direct reply.
136. Deputy Clare Daly asked the Minister for Education and Skills his plans to fund a purpose built ASD unit at a school (details supplied); and when funding will be made available. [17170/18]
Amharc ar fhreagraFunding has been approved to provide a two-classroom ASD unit at the school to which the Deputy refers. The project has been devolved for delivery to the school authority. The project is in the design stages. My Department's Professional and Technical staff visited the school recently and are assisting the school with design options.
Funding is committed to the project. The first tranche of devolved project funding (70%) is drawn down by a school authority when a project goes on site. The final tranche (30%) is drawn down when a project is satisfactorily completed.
