Written Answers Nos. 66-81
66. Deputy Sean Fleming asked the Taoiseach and Minister for Defence when the Crimean War cannon placed in the Curragh will be returned to Portlaoise (details supplied); and if he will make a statement on the matter. [18634/18]
Amharc ar fhreagraIt is not possible, within the time allocated to respond to PQs, to provide the information sought by the Deputy. The matter is being investigated with a view to furnishing a detailed response to the Deputy in due course.
67. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if he has spoken or written to the Israeli ambassador about Israel's 70th anniversary commemoration celebrations. [19090/18]
Amharc ar fhreagraI received an invitation from the Ambassador of Israel to attend an official reception to mark Israel’s Independence Day, which this year also marked the seventieth anniversary of Israel’s independence. I know that this is an important day for the Israeli people. For scheduling reasons, I was unable to attend, and my regrets were conveyed to the Ambassador.
68. Deputy Joan Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if he will address a matter (details supplied) raised in correspondence. [18641/18]
Amharc ar fhreagraThe crisis in Syria remains of utmost concern to Ireland. The conflict, which is now in its eighth year, has cost up to 500,000 lives. Over 13 million people are in need of humanitarian assistance inside Syria, including close to 3 million people trapped in besieged and hard-to-reach areas. Over 6 million people are displaced internally, and a further 5.5 million have fled to neighbouring countries and the wider region. There have been repeated breaches of international humanitarian and human rights law. There have been numerous instances of denial and diversion of humanitarian aid, the use of medieval ‘starve or surrender’ siege tactics and the use of chemical weapons. I am aware of the correspondence to which the Deputy refers and I fully concur with the sentiment of concern expressed by the petitioners about this appalling situation.
Ireland and the EU fully support the efforts of UN Special Envoy for Syria Staffan de Mistura to bring about an end to the conflict. The EU provides direct assistance to the UN-led Geneva peace talks and has launched, in coordination with the UN, an initiative to identify common political ground with key actors from the region. We also support a broad range of measures to ensure full legal accountability for all war crimes and crimes against humanity committed in Syria. Ireland has been a strong and consistent donor to the humanitarian response to the crisis.
I attended the Second Brussels Conference “Supporting Syria and the Region” on the 24th of April. I met with key EU and UN humanitarian and political partners - including EU Commissioner Christos Stylianides and United Nations High Commissioner for Refugees, Filippo Grandi - to discuss further humanitarian assistance and highlight our commitment to a peaceful resolution of the conflict.
At the conference, Ireland reiterated its support for the UN-led efforts to bring about a resolution of the conflict. Ireland also called on the international community, particularly those with influence on the parties to the conflict, to redouble efforts to ensure a ceasefire and unimpeded humanitarian access. Ireland condemned the repeated breaches of international law which have taken place in Syria, and called for full legal accountability for all war crimes and crimes against humanity, particularly the use of chemical weapons.
Ireland also pledged a further €25 million in humanitarian support in 2018 - maintaining the same level of assistance as provided last year. This brings Ireland’s support since 2012 to over €100 million – our largest ever response to a single crisis.
69. Deputy Sean Sherlock asked the Tánaiste and Minister for Foreign Affairs and Trade the details of Ireland's involvement in contributing to the humanitarian effort in Syria. [18643/18]
Amharc ar fhreagraSince 2012, Ireland has provided over €108 million in response to the Syria crisis. This represents Ireland’s largest ever engagement with a humanitarian crisis.
Our funding provides supports to those in need inside Syria as well as Syrian refugees and vulnerable host communities in the region. We work with UN, Red Cross and NGO partners to ensure that our funding reaches the most vulnerable. These partners provide humanitarian supplies and urgently needed health, education, water and sanitation services, as well as implementing measures to protect women, children and vulnerable families.
Through our membership of the EU, Ireland also supports the EU’s humanitarian response in Syria. The EU and its member states are the single biggest donor to the Syria crisis having mobilised over €10.6 billion in humanitarian, stabilisation and resilience assistance since 2012.
In addition, through the Central Emergency Response Fund (CERF), to which Ireland is the eighth largest donor, a total of over $100m has been provided to Syria.
At the recent Second Brussels Conference "Supporting the Future of Syria and the Region" on the 24-25 April, Ireland pledged €25 million in humanitarian assistance in response to the Syria crisis for 2018 and made a commitment to multi-annual support beyond 2018. We have begun to fulfil our 2018 pledge, having provided funding of over €15 million to UN and Red Cross partners for response inside Syria and in the broader region. We are currently preparing an additional disbursement to NGO partners, and funding to other humanitarian partners is also under consideration.
The Government remains strongly committed to supporting those affected by the Syria crisis. We will continue to monitor the situation and provide funding where needs are greatest. We will also continue to advocate within the EU and UN for a political solution to the crisis.
70. Deputy Mary Lou McDonald asked the Tánaiste and Minister for Foreign Affairs and Trade his plans to appeal the recent ruling of the European Court of Human Rights in respect of persons (details supplied). [17815/18]
Amharc ar fhreagraOn 20 March last, the European Court of Human Rights issued its judgment on the Government’s application for a revision of the ruling in the 1978 Ireland v UK case. The ruling is being fully considered by the Government.
It is important to note that, although the Court dismissed the Government’s application for a revision, nothing in the ruling alters the Court’s original 1978 judgment that the men suffered inhuman and degrading treatment, in breach of Article 3 of the European Convention on Human Rights.
The question of seeking a referral of the ruling to the Grand Chamber of the European Court of Human Rights is a decision for the Government, taking account of advice from the Attorney General. There is a window of three months after the judgment by the Court for a referral.
No decision has yet been reached on this matter. The ruling needs to be considered fully and carefully and that is now being done.
My thoughts at this time are with the men who were subjected to the appalling treatment and who have had to deal with long-lasting adverse effects in the decades since. I met with a group of the men and close family members of some of the other victims and their legal representatives on 24 April, in order to hear their views and experience.
They are understandably disappointed with the ruling by the European Court of Human Rights in March. I listened very carefully to their views on this ruling, and those of their legal representatives. I also noted that any further information or views that they may wish to provide as the Government considers the ruling by the European Court of Human Rights should be provided to my Department as soon as possible and this will be considered fully.
My Department has maintained contact on an ongoing basis with the legal representatives of the men and their families as appropriate, since the Government submitted an application in 2014 for a revision of the 1978 Ireland v UK case. This contact will be maintained in the period ahead.
71. Deputy Seán Crowe asked the Tánaiste and Minister for Foreign Affairs and Trade the academic scholarships available for Palestinian citizens to study here; the courses that are covered by the scholarships; and the requirements in order to be considered for a scholarship. [18832/18]
Amharc ar fhreagraIreland’s funding to the Palestinian people has traditionally had a strong focus on the education sector, which is crucial to Palestine’s long-term economic viability. The provision of scholarship opportunities for Palestinian students to study in Ireland is an important dimension of our overall support.
In January this year, the Tánaiste announced an increase of €200,000 in scholarship funding for Palestinian students. Funding is being ring-fenced to create further opportunities for Palestinian students to undertake Masters level courses in our Higher Education Institutions in Ireland. This is a first step towards scaling up a scholarship programme for Palestinian students over the next five years. The programme is intended to focus on courses which will enhance labour market skills and, in particular, in the areas identified by the Palestinian Authority where there is a deficit. The programme will be accessible to groups across Palestinian society with the relevant undergraduate qualifications, enhancing opportunities for women and providing opportunities to other previously under-represented groups.
Ireland has long been a strong supporter of the development of modern and quality education for all Palestinians in conjunction with our partners, the Palestinian Authority and the United Nations Relief and Works Agency for Palestine Refugees. This scholarship programme will be another tangible expression of that support.
Furthermore, there is an existing Irish Aid Fellowship Training Programme (FTP), which has been part of Ireland’s broad programme of support to capacity building in Partner countries for over 40 years and which aims to address capacity deficits that hinder the attainment of long-term development goals through the training and development of key individuals. Fellowships are also offered at Masters’ level and Palestinian students can also apply for a scholarship under this programme to study in Ireland. Successful Palestinian fellows have studied a variety of different courses including human rights law and global health at Higher Level Institutions in Ireland. Information on the FTP can be found on Irish Aid’s Fellowship website at www.irishaidfellowships.ie.
72. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade the status of the negotiations on reconvening the Northern Ireland Assembly; and if he will make a statement on the matter. [18862/18]
Amharc ar fhreagra74. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if his departmental officials have met him recently to report on the progress made on the talks to reconvene the Northern Ireland Assembly. [18809/18]
Amharc ar fhreagraI propose to take Questions Nos. 72 and 74 together.
Over the course of many months, the Irish and British Governments, as co-guarantors of the Good Friday Agreement, have worked tirelessly to support and facilitate the parties in their efforts to form a Northern Ireland Executive.
The devolved, power-sharing institutions are at the heart of the Good Friday Agreement and are the best means for achieving accountable, representative decision-making for all the people of Northern Ireland.
Unfortunately, to date, it has not proved possible to reach an agreement on the formation of an Executive, despite intensive engagement. In light of this, the Government has been working with the British Government to consider means by which we can support the political process, in accordance with the Agreement, in the period ahead.
The Taoiseach has spoken with Prime Minister May and emphasised the Government’s full commitment to the Good Friday Agreement, and our continuing determination to secure the effective operation of all of its institutions.
I am in very regular contact with the Secretary of State for Northern Ireland, Karen Bradley, as we seek a way beyond the current impasse. Most recently, I have met with Secretary of State Bradley on 10 April, on 16 April and we spoke further by phone on 27 April.
Over the last two weeks, the Secretary of State and I have each been conducting a round of contacts with the Northern Ireland political parties, to hear their views on how at this stage the two Governments can support the political process, in accordance with the Agreement.
All parties have re-affirmed their commitment to operating the devolved institutions and provided views on their key concerns and issues to be addressed in seeking a way forward.
In light of these consultations, the Secretary of State and I will consider how best the two Governments, as co-guarantors of the Good Friday Agreement, can chart a way forward that will give the best prospects for getting the devolved institutions operating again without delay.
I will continue to engage intensively, working with Secretary of State Bradley and the leaders of all of the political parties, until that is achieved.
My officials are engaging intensively in support of these objectives and are reporting to me on a daily basis.
The Good Friday Agreement is the indispensable framework for providing stable, inclusive, power-sharing government for all the people of Northern Ireland and for sustaining our interlocking relationships – within Northern Ireland, on the island of Ireland and between the UK and Ireland.
As co-guarantors of the Good Friday Agreement, both Governments have an obligation to uphold and protect the letter and spirit of that Agreement and we are continuing to work to that end.
73. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade when the consultation process will commence on the planned White Paper on Irish overseas development assistance; the expected publication date for the White Paper; and if he will make a statement on the matter. [18931/18]
Amharc ar fhreagraThe Government is strongly committed to Ireland’s overseas development cooperation programme and to its place at the heart of our foreign policy. My Department will produce a new White Paper on international development policy in 2018.
Our ambition in the White Paper will be to continue to lead and participate in collective global aspirations for a better world, as reflected in the Sustainable Development Goals.
Internal preparations and analysis are already underway. The consultation process is following Department of Public Expenditure and Reform guidelines. Consultation across Government is ongoing and a public consultation will be launched before the summer, involving both public meetings and online opportunities to input. The new policy will be launched shortly thereafter, taking on board the outputs from the public consultation phase.
The White Paper will also build on the independent work of the review of the Irish Aid programme recently undertaken by the Oireachtas Joint Committee on Foreign Affairs and Trade (JCFAT).
75. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if departmental officials have briefed him on the status of the Brexit negotiations and the preparations being made for March 2019. [18808/18]
Amharc ar fhreagraIn addition to my personal engagement on Brexit issues, which are a top priority for me and my Department, I have weekly meetings with my senior officials in relation to the Article 50 negotiations. We discuss both Irish specific issues as well as those on the discussion with regard to the EU’s future relationship with the UK, which are also vitally important for Ireland. I am also kept informed of the progress of domestic preparations for Brexit. As this is a fast moving process, I often discuss the negotiations with my officials between those meetings, and I am in any case kept continually briefed.
Co-ordination of the whole-of-Government response to Brexit is being taken forward through the cross-Departmental coordination structures chaired by my Department, including the Inter-Departmental Group on the EU and Brexit, which meets on a fortnightly basis.
Contingency planning for a no-deal or worst-case outcome in March 2019, bringing together the detailed work being undertaken by individual Ministers and their Departments on issues within their policy remits, is very well advanced. Its focus is on the immediate regulatory and operational challenges which would result from such an outcome. It assumes a trading relationship based on the default WTO rules, but also examines the possible effects on many other areas of concern. This work is therefore providing baseline scenarios for the impact of Brexit across all sectors, which can then be adapted as appropriate in light of developments in the EU-UK negotiations, including in regard to transition arrangements and the future relationship. It also takes account of the planning being undertaken at EU level by the new Commission Preparedness Unit, which is issuing information notes aimed at different business sectors.
Before the summer the Government will finalise a paper, building on that published in May 2017, on our approach to the negotiations and our latest assessment of the economic and sectorial challenges posed by Brexit and our responses to them.
76. Deputy Tony McLoughlin asked the Minister for Finance the reason officials from the Revenue Commissioners have not attended county council joint policing committee, JPC, meetings in the north west region despite assurances given to Deputies at a meeting in October 2017 that they would do so in order to address concerns about the importation of narcotics in the area; and if he will make a statement on the matter. [18555/18]
Amharc ar fhreagraI am advised by Revenue that it is available to attend meetings of Joint Policing Committees (JPC) to address concerns regarding the importation of narcotics and has already attended a meeting of the Mayo JPC following an invitation from Mayo County Council.
Revenue has not been invited to, or notified of, any other such meetings in the North West area. Revenue has confirmed that it will participate in any future JPC meetings if invited to do so by the relevant local authority.
77. Deputy Michael McGrath asked the Minister for Finance the position in respect of the ongoing assessment by the Revenue Commissioners of certain benefit-in-kind, BIK, issues relating to staff and ex-staff of banks here; the nature of the BIK issues being assessed; the position in respect of the issue; when he expects the matter to be resolved; and if he will make a statement on the matter. [18573/18]
Amharc ar fhreagraIt is assumed that the reference to “certain benefit in kind issues” is a reference to preferential loans to bank employees, including where the employee has left the bank’s employment.
Section 122(3) of the Taxes Consolidation Act (TCA) 1997 provides that where a loan is made by an employer to an employee and the loan, or any interest due on that loan, is written off, in whole or in part, then the amount written off is treated as a taxable benefit in the hands of the employee (or former employee where the employee has left the bank’s employment). It is the responsibility of the bank, as the employer, to identify any benefits to staff to which section 122(3) TCA 1997 applies and to compute and pay the tax liability.
I am informed by Revenue that its approach to the possible application of section 122(3) in the case of loan restructurings, involving the full or partial write-down for an employee or former employee, is that where non-preferential loan(s) are/were originally advanced by a bank to the employee in the normal course of business and the bank can show to Revenue’s satisfaction that the outcome of the write-down would be the same for that employee or former employee as it would be for a non-employee customer of the bank, then no liability to income tax will arise in respect of the write-off of the non-preferential loan(s).
If the employee or former employee has only preferential loans from the bank then section 122(3) TCA 1997 applies to give rise to a tax liability on the full amount written off by the bank.
If there are a number of loans, including preferential loans, then, regardless of the order of the write-off, the amount written off has to be first set against the amount of any preferential loan(s) outstanding and any tax liability arising on the preferential loan(s), so treated as written off first, has to be paid in accordance with section 122(3) TCA 1997.
I am advised by Revenue that it has outlined its approach in this matter to individual banks which have been identified as potentially impacted.
78. Deputy Peter Fitzpatrick asked the Minister for Finance the reason a family (details supplied) who have been discharged from bankruptcy are unable to get mortgage approval two years later; and if he will make a statement on the matter. [18588/18]
Amharc ar fhreagraThe Deputy may be aware that, as Minister for Finance, I have no direct function in the relationship between banks and their customers. Decisions taken by banks in this regard, and the manner in which they conduct their day-to-day operations, are matters for the board and management of the respective banks. Notwithstanding the fact that the State has shareholdings in some of the banks, I must ensure that these institutions are run on a commercial, cost-effective and independent basis to protect their value as assets to the State. Relationship Frameworks have been specified that define the nature of the relationship between the Minister for Finance and the banks and these Frameworks are available on the Department’s website.
As the circumstance described by the Deputy is a matter concerning certain banks, the individuals involved should continue to engage with these banks. Should the matter not be resolved to the individuals' satisfaction, they can refer the matter to the Financial Services and Pensions Ombudsman.
79. Deputy Michael McGrath asked the Minister for Finance his views on the uptake of the knowledge development box in view of the fact that the initial estimate in budget 2016 was €31 million in the first year and €50 million in a full year; the way in which this estimate was arrived at; if he is satisfied that the knowledge development box is achieving its objectives; and if he will make a statement on the matter. [18638/18]
Amharc ar fhreagra80. Deputy Michael McGrath asked the Minister for Finance the estimated cost of rolling out the knowledge development box set out in budget 2016; the number of companies that were expected to avail of the scheme at the time; and if he will make a statement on the matter. [18639/18]
Amharc ar fhreagra81. Deputy Michael McGrath asked the Minister for Finance the measures being taken to increase the uptake of the knowledge development box; and if he will make a statement on the matter. [18640/18]
Amharc ar fhreagraI propose to take Questions Nos. 79 to 81, inclusive, together.
The Knowledge Development Box (KDB) was introduced by the Finance Act 2015. It provides for relief from tax on the profits earned from the exploitation of patents, copyrighted software and IP for small companies, provided that IP was developed through R and D carried out in Ireland.
The potential cost of the KDB was arrived at by looking at the taxable profits of the companies who claimed the R and D tax credit in 2014 and who it was considered might be in a position to claim the KDB. For example, certain categories of companies (such as multinational-owned companies) were excluded as it was considered they would not have the required structures to facilitate claims under the KDB.
I am informed by Revenue that, to date, not more than 10 companies have claimed relief under the KDB and that the tax cost of these claims to date is no more than €5 million. However, these figures are as yet preliminary due to the deadlines which apply for submission of claims. Relief under the KDB was introduced for accounting periods ending on or after 1 January 2016. Therefore, the first corporation tax returns in which relief could be claimed were due for filing up to 23 September 2017. However, as the regime is complex and a company must make an irrevocable election into the KDB, the legislation provided that companies had a 24-month period in which to make their claim for relief. Therefore, most companies have until the end of this year to submit their claims for their 2016 accounting periods.
At the outset it was anticipated that companies would make full use of that 24-month period to make a decision on whether or not to elect into the KDB. Therefore, it is expected that the figures relating to the companies who have already claimed the relief are preliminary and should not be used to assess the impact of the relief until they are finalised after December this year.
With regard to the Deputy's question as to measures taken to increase uptake of the KDB, I am advised by Revenue that they have published extensive guidance on the KDB. They have presented at a number of R and D industry events to help ensure a consistency of approach in applying the legislation, and also ensure that uncertainties on the application of the KDB are identified at an early stage and addressed. As taxpayers encounter uncertainty in the application of the rules – particularly those around the tracking and tracing documentation requirements – Revenue will develop updated examples to bring clarity to issues identified.
I also understand that a number of State Agencies are actively engaged in promoting the use of the KDB. The IDA and Enterprise Ireland have presented at a number of R and D industry events. Additionally, since its introduction, the IDA have promoted the KDB to existing and new clients.
