Written Answers Nos. 128-146
129. Deputy Eoin Ó Broin asked the Minister for Finance the progress he and his officials have made on examining the impact of the EUROSTAT reclassification of tier 3 AHBs to become part of the local government subsector; and if he will make a statement on the matter. [17858/18]
Amharc ar fhreagraSince the decision by the Central Statistics Office to reclassify 15 Approved Housing Bodies as part of the local government sector, i.e. within the general government, my officials have engaged with these bodies in order to obtain the required inputs to compile the fiscal forecasts for the period 2018 - 2021. These figures are reflected in the Stability Programme Update 2018.
For 2018, the practical implication of this is to raise the general government debt by circa €100 million (0.03 per cent of GDP) and to increase the general government deficit by €470 million (0.15 per cent of GDP).
130. Deputy Mary Lou McDonald asked the Minister for Finance the form, date and amount of all invoices issued to his Department by a company (details supplied) in each of the years 2007 to 2017, in tabular form. [17906/18]
Amharc ar fhreagraNo invoices were received by my Department from Heneghan PR in the years 2007 to 2017.
131. Deputy Brendan Howlin asked the Minister for Finance the average interest rate applying to EIB loans initiated in each of the years 2016 and 2017 and to date in 2018; and if he will make a statement on the matter. [17940/18]
Amharc ar fhreagraI am responding on the basis that the Deputy is seeking information on the average cost of lending from the European Investment Bank (EIB) to the Irish Exchequer.
The National Development Finance Agency (NDFA), which is part of the National Treasury Management Agency, has informed me that the total amount of Exchequer borrowing from the EIB since the start of 2016 is €430 million. All of this funding was drawn down during 2016.
The weighted average interest on these loans is 0.8% per annum and the original weighted average term is just under 15 years.
The EIB has also committed to lend €490 million to the Exchequer to support the construction of the new Children’s Hospital in Dublin. These funds have not yet been drawn down.
132. Deputy Michael McGrath asked the Minister for Finance the status of an application by a person (details supplied) for principal private residence relief in respect of the sale of a property. [17954/18]
Amharc ar fhreagraI am advised by Revenue that Principal Private Residence (PPR) relief applies to a gain on the sale of a property which was occupied by the vendor as his/her main residence.
In regard to the specific case, Revenue has already engaged with the person’s tax agent and advised that a claim for PPR relief should be made on the Capital Gains Tax return form (CG1). Once the return is filed the person’s claim will be reviewed in accordance with the standard rules for self-assessment.
Revenue has assured me that once the return is filed the person’s entitlement to PPR relief will be determined as quickly as possible.
133. Deputy Michael McGrath asked the Minister for Finance the status of the application of VAT to a product (details supplied); and if a reduced rate or zero rate of VAT can be applied to the product without impacting the VAT treatment of other classes of products. [17955/18]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. The EU VAT Directive provides that Member States may apply either one or two reduced rates to certain goods and services listed in Annex III of the Directive, including the supply of goods and services intended for use in agricultural production. Ireland currently operates two lower rates of VAT, 13.5% and 9%, as permitted by the EU VAT Directive. In addition, the VAT Directive allows for historic VAT treatment to be maintained under certain conditions and Ireland had retained the application of the zero rate of VAT on certain goods and services but is prohibited from extending or applying this rate to other goods or services such as plastic for wrapping silage bales or silage making.
Currently, under Irish legislation, the standard rate of VAT, 23%, applies to the supply of plastic for wrapping silage bales (supply of a good) and the reduced rate of VAT, 13.5%, where the wrapping is supplied in the course of the agricultural service of silage making (supply of a service). VAT on wrapping for silage bales can be recovered by VAT registered agricultural contractors, who in turn charge VAT at 13.5% on the supply of their silage making services to farmers. VAT registered farmers are entitled to recover this and other VAT borne on their input costs, while flat rate farmers are compensated for the VAT borne on their input costs through the flat rate addition applied to their supplies. The VAT borne on silage making and other expenses associated with agricultural production are included in calculating the amount of the flat rate addition each year.
134. Deputy Micheál Martin asked the Minister for Finance if he will report on the discussions at EU level regarding the European Monetary Fund; and his views regarding Chancellor Merkel's comments on same. [17683/18]
Amharc ar fhreagraThe European Commission published a package of measures on the Future of the Economic and Monetary Union on 6 December 2017. Among them was a proposal on the possible creation of an European Monetary Fund (EMF). This follows on from the Commission's Reflection Paper on the Deepening of the Economic and Monetary Union (EMU), which was published on 31 May 2017, as part of a series of reflection papers on the Future of Europe.
The Commission's proposal provides for the transformation of the intergovernmental ESM to an EMF which would be incorporated into the Union legal framework.
Following the Euro Summit, which took place on 15 December, Finance Ministers were mandated to work on Economic and Monetary Union, and in particular on completing the remaining elements of Banking Union and on the development of the ESM, in preparation for the June European Council. As the Deputy will be aware, discussions have been ongoing.
The ECOFIN Council/Eurogroup meetings since then have allowed me to discuss this concept with my European counterparts. I have contributed to a paper on EMU, alongside the Finance Ministers of Denmark, Estonia, Finland, Latvia, Lithuania, the Netherlands and Sweden. We see this as an important step. It sets out a number of common values, including that “the ESM should be strengthened and possibly developed into a European Monetary Fund". While the ESM should have greater responsibility for the development and monitoring of financial assistance programmes, decision making should remain firmly in the hands of Member States and the current voting structure as fostered by its intergovernmental nature should be retained. Work by Finance Ministers on this topic will continue over the coming months, to facilitate discussion by Heads of State or Government in June.
135. Deputy Niall Collins asked the Minister for Finance if under the lobbyist register it is expected that calls from lobbyists are recorded; if this is the practice in his Department; and if he will make a statement on the matter. [17987/18]
Amharc ar fhreagraThe Deputy will be aware that the Regulation of Lobbying Act 2015 provides for the establishment and maintenance of a publicly accessible register of lobbying. Responsibility for the implementation of the Lobbying Act 2015 rests with the Standards in Public Office (Standards Commission). The Standards Commission oversees the implementation of the register, monitors compliance with the Act, provides guidance and assistance and where necessary investigates and pursues breaches of legal requirements.
The Act provides that if a person who falls within the scope of the Act communicates with a Designated Public Official about a ‘relevant matter’, it is lobbying. The Deputy may wish to note that Section 5 of the Act provides that ‘relevant communications’ means communications, whether written or oral, other than those communications which are explicitly exempted by the Act. The Deputy will be aware that it is the lobbyists who are required to make returns to the Standards Commission, details of which are available on www.lobbying.ie.
The Deputy may also wish to note that my Department’s internal ‘Regulation of Lobbying Act 2015’ policy document provides that it is best practice that a minute of meetings with external bodies is recorded and that the Department’s Compliance unit monitors the returns made on the Lobbying Register to ensure that the communication took place, that a record is held in relation to a meeting with a lobbyist, and that the communication was with a Designated Public Official.
136. Deputy Joan Burton asked the Minister for Public Expenditure and Reform further to Parliamentary Question No. 353 of 27 February 2018, the status of the project; when revised tenders will issue for the project; and if he will make a statement on the matter. [17476/18]
Amharc ar fhreagraThe Enabling Works contract for the Forensic Science Ireland laboratory is presently on site and will be completed this month. This work includes site services, security and building foundations. The Main Contract will follow.
Due to recent changes in international forensic laboratory standards, it was necessary to add further information to the Main Contract tender documentation. Forensic Science Ireland and the Office of Public Works are currently examining the issues involved, which relate primarily to laboratory interior finishes and mechanical and electrical specification requirements.
Once this examination has been completed the OPW will review all tender documentation and intends to re-issue a complete set of documents to contractors by the end of Q2 2018. Following tender submissions and there evaluation it is expected that Main Contract construction will commence in Q1 2019.
137. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if the financial control procedures, procurement protocols and Civil Service rules on the use of public resources allow Departments of State and State agencies to disburse public moneys and Exchequer funds voted by Dáil Éireann on achieving objectives of which Dáil Éireann formally and expressly disapproves; and if he will make a statement on the matter. [17653/18]
Amharc ar fhreagra138. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if the financial control procedures, procurement protocols and Civil Service rules on the use of public resources allow Departments of State and State agencies to disburse public moneys and Exchequer funds voted by Dáil Éireann on achieving the objectives of an Oireachtas Joint Committee after public hearings have expressly recommended that should not proceed; and if he will make a statement on the matter. [17654/18]
Amharc ar fhreagraI propose to take Questions Nos. 137 and 138 together.
Public moneys may be appropriated only on the authority of Dáil Éireann and the Dáil may not vote money unless requested to do so by the Government under Article 17.2 of the Constitution.
The appropriation accounts showing the financial transactions of Government Departments and Vote Holding Offices, are prepared in accordance with the Exchequer and Audit Departments Act 1866 (as amended by the Comptroller and Auditor General (Amendment) Act 1993) and with accounting rules and procedures laid down by the Minister for Public Expenditure and Reform.
After the end of each financial year, each Department or Office with a Vote in the Appropriation Act is required – under Section 22 of the Exchequer and Audit Departments Act, 1866, as amended by the Comptroller and Auditor General (Amendment) Act, 1993 to prepare an account, known as the appropriation account, in respect of each supply grant administered by it for submission to the Comptroller and Auditor General.
The statutory requirement is for the appropriation account to provide details of outturn (i.e. actual payments made and receipts brought to account) against the Estimate provision.
The layout of the Appropriation Account, showing outturn against estimate, follows Parts I and II of the relevant Estimate. The purpose of this part of the account is to show that the expenditure recorded has been devoted to the purposes intended by the Dáil.
The subheads of a Vote set out the detailed allocations of all the expenditure on programmes and services within the ambit of the Vote, and are the headings under which the Department is required to account for the expenditure in its appropriation account. Managing the delivery of public services within budgetary allocations is a key responsibility of every Department and Minister throughout the financial year. There are important measures in place to ensure that budgetary targets are being met. There is regular reporting to Government on expenditure levels and my own Department is in regular contact with all Departments and Offices to ensure that expenditure is being managed within the overall fiscal parameters. Expenditure profiles are published for each month, and the drawdown of funds from the Exchequer is monitored and reported on against these profiles on a monthly basis in the Exchequer Statement.
Public procurement rules cover the acquisition, whether under formal contract or not, of works, supplies and services by public bodies. National rules governing public procurement must comply with the relevant EU, WTO and national legal requirements and obligations. The aim of European and national rules is to promote an open, competitive and non-discriminatory public procurement regime which delivers best value for money. The issue of expenditure allocation or indeed whether expenditure has been sanctioned in an appropriate manner takes place before the procurement process is initiated and is therefore outside the scope of public procurement rules.
139. Deputy Eoin Ó Broin asked the Minister for Public Expenditure and Reform when he will meet with community employment supervisors and their trade union representatives to resolve the ongoing issues regarding their pension scheme; the reason there has been an apparent lack of willingness to fully honour the 2008 Labour Court recommendation on this matter; and the estimated annual costings for honouring the terms of that recommendation fully. [17869/18]
Amharc ar fhreagra157. Deputy Michael Healy-Rae asked the Minister for Public Expenditure and Reform his plans to address the issue of a pension scheme for community employment supervisors (details supplied); and if he will make a statement on the matter. [17935/18]
Amharc ar fhreagraI propose to take Questions Nos. 139 and 157 together.
I refer the Deputy to my responses to PQ 54985/17 of 16 January 2018 and PQ 13684/18 of 27 March 2018.
140. Deputy Sean Fleming asked the Minister for Public Expenditure and Reform the plans of the Office of Public Works to carry out conservation and restoration works at a location (details supplied) in County Laois; and if he will make a statement on the matter. [17420/18]
Amharc ar fhreagraThe Rock of Dunamaise is a National Monument in State ownership and is maintained by the Office of Public Works. Currently, the site is in good conservation order and no works, apart from general maintenance are planned.
The site is open to the public and holds a potential for greater visitor and tourism engagement. Discussions have taken place between Laois Co. Council, the Department of Culture Heritage and the Gaeltacht and the OPW to assess how best this potential can be addressed in a sustainable way.
141. Deputy Joan Burton asked the Minister for Public Expenditure and Reform further to Parliamentary Question No. 596 of 22 March 2018, if an application has been lodged under the OPW minor flood mitigation works and coastal protection scheme; and if he will make a statement on the matter. [17482/18]
Amharc ar fhreagraI have been advised that the Office of Public Works has not received an application from Kildare County Council under the Minor Flood Mitigation Works and Coastal Protection scheme for the area mentioned in the Deputy’s question.
142. Deputy Mick Wallace asked the Minister for Public Expenditure and Reform the specifications of the glass blocks used in cells and holding cells in buildings (details supplied); his views on whether the glass blocks used may be in breach of health and safety regulations; and if he will make a statement on the matter. [17555/18]
Amharc ar fhreagraThe cell windows used by the Office of Public Works are a composite construction made up of three components, namely concrete, glass block and a protective covering layer. The performance of the cell windows depends on all three components working together and not just one single component of its makeup. The composite construction of the cell windows mentioned in the Deputy’s PQ does not breach Safety & Health Regulations.
143. Deputy David Cullinane asked the Minister for Public Expenditure and Reform the capital funding that has been signed off by him, his Department or bodies under its aegis for projects in Waterford City and County Council for 2018, 2019 and 2020, by project and amount; and if he will make a statement on the matter. [17638/18]
Amharc ar fhreagraWhile my role involves the allocation of capital funding to Departments within which their capital investment programmes are funded, I have no direct role in signing off on individual projects in Waterford City or County Council and so would not have access to the information requested by the Deputy.
The OPW may have a number of capital projects underway in Waterford and will reply directly to the Deputy with details of these.
144. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if he will publish a schedule of those instances, other than the restructuring of Citizens Information services and MABS by the Citizens Information Board, in which his Department and agencies under its aegis are committed to disbursing Exchequer funds to advance projects of which Dáil Éireann has formally expressed disapproval (details supplied); and if he will make a statement on the matter. [17662/18]
Amharc ar fhreagra145. Deputy Maureen O'Sullivan asked the Minister for Public Expenditure and Reform if he will publish a schedule of those instances, other than the restructuring of Citizens Information services and MABS by the Citizens Information Board, in which his Department and agencies under its aegis are committed to disbursing Exchequer funds in circumstances in which an Oireachtas Joint Committee has specifically recommended that the project in question does not proceed (details supplied); and if he will make a statement on the matter. [17663/18]
Amharc ar fhreagraI propose to take Questions Nos. 144 and 145 together.
The Deputy will be aware that CIB and MABs are under the aegis of the Department of Employment Affairs and Social Protection.
In terms of my own Department and the bodies under its aegis, the Dáil allocates monies to them through the annual Estimates process. The allocations approved by the Oireachtas enable them to deliver the public services for which they have been given responsibility.
More generally, each Minister and their Departments are responsible for the effective management of the delivery of public services within the budgetary allocations assigned to them by the Estimates process as approved by the Dáil. My Department is in regular contact during the year with all other Government Departments and Offices to ensure that expenditure is being managed within the overall fiscal parameters approved by the Oireachtas.
146. Deputy Willie O'Dea asked the Minister for Public Expenditure and Reform if a date has been scheduled for a meeting to discuss with unions the outcome of the high level forum in respect of providing a pension for community employment supervisors; and if he will make a statement on the matter. [17693/18]
Amharc ar fhreagra151. Deputy Thomas Byrne asked the Minister for Public Expenditure and Reform when he will meet with representatives of community employment supervisors. [17867/18]
Amharc ar fhreagraI propose to take Questions Nos. 146 and 151 together.
I refer the Deputy to my response to PQ 13684/18 of 27 March 2018.
